In re the Estate of Benson

Allen B. Benson died on February 10,1947, a resident of Jefferson County, leaving a last will and testament which was duly admitted to probate on February 28,1947 and letters testamentary were issued to the Northern New York Trust Company, respondent.

An estate tax return was filed with the estate tax appraiser, showing the decedent’s gross estate consisted of United States bonds having a value of $3,203.09, which became payable to his widow on his . death and other property having a value of $55,120.28, that allowable deductions amounted to $3,662.05, leaving a net estate of $54,661.32. Of…