In re the Estate of Forness

Decedent died testate on June 17-, 1955 and letters testamentary were issued to his widow. An estate tax return was filed, Schedule N of which claimed a deduction of $2,000 for property set off to the widow pursuant to section 200 of the Surrogate’s Court Act. A pro forma order dated September 7, 1955 allowed the $2,000 deduction, as well as an exemption of $20,000 under section 249-q of the Tax Law for property transferred to the widow. Thereafter, the Surrogate affirmed the pro forma order over the claim of the State Tax Commission that the deduction was improperly allowed. (Matter of…