In re the Estate of Williams

Wingate, S.

This extended and acrimonious litigation concerning an insignificant sum approximates the ultimate of futility.

The intestate was a married woman without children who, at the time of her death and for over ten years previously, had lived with her husband, who is the present accountant. With the exception of his mother-in-law, who was contingently entitled to some participation, depending on the size of the estate, he was the sole statutory distributee.

At the time of the. death the gross assets of the estate, as valued in the estate tax proceeding, totaled $6,302.70. To this sum…