In re the Estate of Hartzberg

S. Samuel Di Falco, S.

In this proceeding for settlement of their account, the executors have requested a determination of the validity of the widow’s right of election. The decedent, by the terms of paragraph Fourth of his will, attempted to create a trust on behalf of his widow which would entitled his estate to receive a full marital deduction. In doing this, however, he stated that the amount of the trust was to be reduced by not only the aggregate amount passing to the widow under the will, but by the amount of the property passing to the widow outside of the will. During his lifetime,…