Isaacs v. Clayton

G.S. 105-4(b) provides:

“The persons mentioned in this class [Class A beneficiaries of decedent’s estate] shall be entitled to the following exemptions: Widows, ten thousand dollars ($10,000); each child under twenty-one years of age, five thousand dollars ($5,000.00); * * * Provided, that when any person shall die leaving a widow and child or children under twenty-one years of age, and leaving all or substantially all of his property by will to his wife, the wife shall be allowed at her option an additional exemption of five thousand dollars ($5,000.00) for each child under twenty-one years…