In re the Estate of Kahn

OPINION OF THE COURT

Albert J. Emanuelli, S.

The issue presented by this unopposed application concerns the validity of the notice of election filed by decedent’s wife.

The decedent’s estate is valued for Federal estate tax purposes at approximately $42,000,000. The value of testamentary provisions for the spouse including the principal of a testamentary trust exceeds $7,000,000.

On or about June 22, 1995 the spouse executed a notice of election which was duly served upon the fiduciary and thereafter recorded with the court. The notice provides in pertinent part: "I, Elizabeth H. Kahn, do hereby…