New York Surrogate's Court August 10, 1973 (In re the Estate of Hallinan)

Nathan R. Sobel, S.

The sole issue raised by the guardian ad litem concerns the method of apportionment of estate taxes in this substantial estate. The choice of law problem which he raises seems not to have been considered in this State.

When Mrs. Hallinan died she was concededly a resident of Kansas as were all her testamentary beneficiaries.