Case ID: mills-surr_9/html/0095-01.html
Source: Caselaw Access Project
Author: {"author": "\n      Ketcham, S.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Matter of the Judicial Settlement of the Account of Henry Fuehrer, as Executor of the Last Will and Testament of John Schlegel, Deceased.
    
      (Surrogate’s Court, Kings County,
    
    
      February, 1912.)
    Executors and Administrators—Accounting and Settlement—Distribution and Disposal of Personal Estate—Taxes, Interest and Repairs.
    An executor’s disbursements for taxes, insurance and such repairs as are not shown to be in the nature of permanent improvements, are chargeable solely upon income.
    Proceedings upon the judicial settlement of the account of an executor.
    John C. Kinkel, for executor.
    W. E. Hoysradt, for Caroline M. Goepfert, a legatee.
    John F. Ward, for Katharina Schlegel, life tenant.
   Ketcham, S.

The account should be settled as made. It is correct in charging upon the income the disbursements for taxes, insurance and such repairs as are not shown to be in the nature of permanent improvements. Matter of Albertson, 113 N. Y. 434; Stevens v. Melcher, 152 id. 551, and cases cited; Matter of Very, 24 Misc. Rep. 139.

The case of Kirchner v. Kirchner, 71 Misc. Rep. 61, while it correctly reproduces the effect of these authorities with respect to permanent improvements, is arrayed against the authorities in its declaration that the expenditures for insurance are to be apportioned between principal and income.

Decreed accordingly.