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MATTER OF FEIL

307981.

27 Misc.3d 274 (2009)

894 N.Y.S.2d 837

In the Matter of CAROLE FEIL, for a Decree Apportioning Estate Taxes with Respect to the Marital Trust Created under ARTICLE FIFTH of the Last Will and Testament of LOUIS FEIL, Deceased.

Surrogate's Court, Nassau County.

Decided December 23, 2009.

Attorney(s) appearing for the Case

Farrell, Fritz, P.C., Uniondale, for Carole Feil, petitioner.

Mahon Mahon Kerins & O'Brien LLC, Garden City South, for beneficiaries/grandchildren.

McCoyd, Parkas & Ronan, LLP, Garden City, and Simpson Thacher & Bartlett LLP, New York City, for Jeffrey Feil, respondent.

Andrew M. Cuomo, Attorney General, New York City, for ultimate charitable beneficiaries.

OPINION OF THE COURT

JOHN B. RIORDAN, J.

Submitted for decision is the issue of estate tax apportionment in the estate of Gertrude Feil but governed by the terms of the will of her predeceased husband, Louis Feil. The issue arises from the interaction of several factors: (1) an apportionment clause in Louis's will that varies EPTL 2-1.8 by requiring estate taxes be paid from the residuary estate; (2) intraresiduary bequests in Louis's will to both charitable...

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