In re the Estate of Mandelbaum

John D. Bennett, S.

The executrix appeals from the pro forma order fixing the estate tax on the grounds that the New York State Tax Commission allegedly failed to allow a full insurance exemption.

The adjusted gross estate amounted to approximately $186,000. The marital deduction was approximately $93,000. There were more than enough noninsurance funds to distribute to the decedent’s surviving spouse to satisfy the marital deduction. In addition to said amount she received insurance proceeds in the amount of $57,297.62.

The executrix contends that since the insurance funds were not necessary in…