In re the Estate of Tropp

Pierson R. Hildreth, S.

This is a proceeding by the executors to determine whether the share of decedent’s estate given to his surviving spouse under his will is exonerated from allocation of estate taxes pursuant to statutory direction or statutory mandate under the will.

Under the will the surviving spouse is given, by paragraph Eighth, a preresiduary bequest of “an amount equal to one-third (%) of my estate, inclusive of any previous bequests to her, outright and forever.” The residuary estate, by paragraph Ninth, is left in trust to be divided into two shares, one for each of two of…