Matter of Estate of Francis

FRYE, Justice.

The issues in this case are (1) whether a deceased spouse’s joint bank accounts with right of survivorship with a non-spouse, established pursuant to N.C.G.S. § 41-2.1(a), should be included in the computation of the decedent’s net estate for determining a surviving spouse’s right to dissent from the deceased spouse’s will; and (2) whether property owned as tenants by the entirety should be included in the decedent’s net estate and in the computation of the value of property passing outside the will to the surviving spouse as a result of the death of the testator-spouse. A…