In re the Estate of Jann

Smith, S.

The will, which was drawn on two sheets of a physician’s prescription blank, reads as follows:

“ Feb 15, ’32

“ Mariner Harbor N. Y.

“ All money in bank and Bldg loan also Insurance to go to my wife Mary Emma Jann. Property for her use as long as she shall live After which divide in equal shares Chas. Frederick — Dorothy.”

The will was drawn by a doctor, who was called to attend the testator who had been suddenly stricken with an attack of angina pectoris and who died within a few hours after the will was executed.

*65The schedules in the proceeding to determine the amount of estate tax due…