In re the Estate of Simon

John C. Boylan, S.

This is a discovery proceeding brought by the executor to recover United States Savings Bonds or the proceeds thereof which are in the possession of decedent’s widow. The executor seeks to have them declared assets of the' estate.

*1019The decedent during his lifetime purchased a considerable amount of United States Savings Bonds, some of which were issued to him payable on death to his widow, while others were in the nature of joint ownership.

The executor alleges that the estate has inadequate assets to pay the tax claims of the United States and the State of New York and that…