
    (75 Misc. Rep. 596.)
    In re FUEHRER.
    (Surrogate’s Court, Kings County.
    February, 1912.)
    Executors and Administrators (§ 483*)—Accounting—Taxes, Interest, and Repairs.
    Disbursements by executor for taxes, insurance, and repairs other than permanent improvements are chargeable upon the income.
    [Ed. Note.—For other cases, see Executors and' Administrators, Dec. Dig. § 483.*]
    ♦For other cases see same topic & § number in Dec. & Am. Digs. 1907 to date, & Rep’r Indexes
    In the matter of the settlement of the accounts of Henry Fuehrer, as executor of one Schlegel.
    Decree rendered.
    
      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, 21 N. E. 117; Stevens v. Melcher, 152 N. Y. 551, 46 N, E. 965, and cases cited; Matter of Very, 24 Misc. Rep. 139, 53 N. Y. Supp. 389. The case of Kirchner v. Kirchner, 71 Misc. Rep. 61, 127 N. Y. Supp. 399, 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.  