Case Name: In the Matter of the Judicial Settlement of the Account of Proceedings of Charles H. Stoll and Eric W. Hunt, Respondents, as Successor Executors of and Successor Trustees under the Last Will and Testament of Antonin Chapal, Deceased. Claudia Chapal, and Others, Appellants
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1937-01-15
Citations: 249 A.D. 832
Docket Number: 
Parties: In the Matter of the Judicial Settlement of the Account of Proceedings of Charles H. Stoll and Eric W. Hunt, Respondents, as Successor Executors of and Successor Trustees under the Last Will and Testament of Antonin Chapal, Deceased. Claudia Chapal, and Others, Appellants.
Judges: 
Reporter: Appellate Division Reports
Volume: 249
Pages: 832–832

Head Matter:
In the Matter of the Judicial Settlement of the Account of Proceedings of Charles H. Stoll and Eric W. Hunt, Respondents, as Successor Executors of and Successor Trustees under the Last Will and Testament of Antonin Chapal, Deceased. Claudia Chapal, and Others, Appellants.

Opinion:
In a proceeding to settle the accounts of the exeeutors-trustees, appellants' objection to the account as shown in Schedule C, section 2, was overruled, and the taxes on certain real property in the trust were ordered charged against principal and not against income. Decree of the Surrogate's Court of Nassau county modified so as to provide that the objection be sustained and that the taxes on the real property owned by the decedent at the time of his death be charged against income. As so modified, the decree is unanimously affirmed, with costs, payable out of the estate, to all parties filing briefs. It does not appear from the will or from any circumstance in the case that there is a clear intention to deviate from the application of the general rule charging the expenses of real property in trust to income. Present •— Lazansky, P. J., Hagarty, Johnston, Adel and Taylor, JJ.