In re the Estate of Brill

Taylor, S.

A rather ingenuous question is posed for determination in connection with this motion for an order to declare this estate exempt of tax.

All the pertinent facts are not set out in the moving papers, but the surrogate will accept counsel’s statement thereof.

The decedent here died July 17, 1940, and letters testamentary were issued August twelfth following. The decedent’s will devised and bequeathed no property whatever to his widow. The reasons, although perhaps sound, are unimportant here. The decedent’s widow died October 21, 1940, and an application for letters of administration…