In re the Estate of Barlow

The issue presented requires the court to construe subdivision c of section 249-q of the Tax Law. This section provides:

‘ ‘ Any tax on the amount of the net estate not in excess of one hundred fifty thousand dollars imposed by section two hundred forty-nine-n of this article shall not be payable with respect to # * *

11 c. So much of the amount required to be included in the gross estate under the provisions of paragraph numbered nine of section two hundred forty-nine-r of this chapter as does not exceed (1) in the case of insurance receivable by a surviving spouse, one hundred thousand…