In re the Estate of Mills

*372OPINION OF THE COURT

Hugh A. Gilbert, J.

The decedent, Grace E. Mills, was the only child of Fred H. Mills and Lillian D. Mills.

Fred H. Mills died on February 22, 1943 leaving a will dated December 31, 1918, which was probated in the Jefferson County Surrogate’s Court on March 20, 1943. His widow, Lillian D. Mills, was appointed executrix. The will left a $5,000 bequest to his daughter, Grace E. Mills, and the residue of his estate was left to his wife. The estate tax return showed a gross estate of $47,408.04.

Lillian D. Mills died on March 26, 1960 leaving a will dated October 14, 1952, which…