In re the Estate of Wolf

This is an appeal from a decree of the Surrogate construing paragraph (a) of subdivision 1 of section 18 of the Decedent Estate Law as to the impact of taxes in computing the maximum amount receivable by a surviving spouse, who elects to take against a will.

*1019The testator died on March 22, 1952, survived by his mother and also a wife, whom he had married on March 15, 1942. There was no issue of the marriage. The decedent’s mother is the chief beneficiary under his will, which was executed on September 2, 1930. It makes no provision for the wife, who has duly filed a notice of election to take…