In Re Estate of Hurlbut

Two questions, raised in a declaratory judgment proceeding, have been certified here by the probate court:(1) Is the federal estate tax an expense of administration which must be deducted before computing the amount to which (the widow) is entitled?(2) Does the amount to which she is entitled include a pro rata portion of net probate income?

Both were answered in the affirmative below.

They arise in the context of a substantial estate consisting entirely of personalty. Although provision was made for the widow and for payment of the tax obligations by the testator, she elected to take against…