Kritz Estate

Bolger, J.,

dissenting, February 10, 1956. — While the facts of this case are unique, the principle of law *595which this decision will enunciate will in no sense be sui generis. The decision of the majority will create a precedent which will not only result “in a race for deductions”, but in many cases injustice substantively and chaos administratively in this phase of tax legislation. If this taxable be declared entitled to the claimed deduction, other similar nonprobate property in' all estates will be entitled to participate in all claimed deductions, even though such property does not come…