In re the Estate of Stanley

OPINION OF THE COURT

Sullivan, J.

This will construction proceeding, on appeal from the Surrogate’s Court, presents the issue, inter alia, of whether the corpus of the estate upon which the surviving spouse’s elective share is to be determined includes the value of real property situated outside the State of New York when the applicable statute in effect at the time of the testator’s death specifically excluded such property although the residuary estate, devised in trust, against which the elective share is to be calculated includes property "wheresoever situated”.

The testator, Edward Martin…