MATTER OF COHEN


35 Misc.2d 23 (1962)

In the Matter of The Estate of Elias A. Cohen, Deceased.

Surrogate's Court, New York County.

May 15, 1962


Attorney(s) appearing for the Case

Carb, Luria, Glassner & Cook (Daniel Scheyer of counsel), for Walter Cohen and others, as executors, petitioners, and of counsel to Sapinsley & Lukas for Elias A. Cohen Foundation, respondent. Sinsheimer & Sinsheimer, respondents in person and for Estelle Frindel, individually and as executrix of Samuel Frindel, deceased, respondent. Bernays & Eisner, respondents in person and for Matilda K. Anhalt, respondent. Dulon & Roe for Meryle Evans, respondent. Percival Sprung for Marilyn R. Eslofsky, individually and as administratrix of the estate of Beatrice C. Rosenfeld, deceased, respondent. Sohn & Okin and Earl M. Colson for Paula C. Wilkoff, individually and as administratrix of the estate of Lillian B. Cohen, deceased, respondent. Leon A. Munchin, as special guardian for Paula A. Cohn and others, infants, respondent. Berman & Glauberman for Felice K. Pester, respondent. Louis J. Lefkowitz, Attorney-General (Julius Greenfield of counsel), for indefinite charitable beneficiaries, respondent.


S. SAMUEL DI FALCO, S.

In this proceeding for the settlement of the account of the executors and for other relief there is presented a question raised in the answer of one of the respondents concerning the apportionment of estate taxes. The testator directed the division of his "general estate" into 20 parts. Three of these were left outright to a charitable foundation and the remaining 17 shares were left in...

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