In re the Accounting of Troiano

Maximilian Moss, S.

Testatrix gave to her husband a legal life estate in two parcels of realty, the equity in which is less than $10,000. No other assets were left by testatrix. Distributees were her husband, a sister, nieces and nephews. The husband’s share in intestacy would be $10,000 plus one half of the residue (Decedent Estate Law, § 83, subd. 4). The minimum gift to a spouse under section 18 of the Decedent Estate Law is a use for life of that which in intestacy would be receivable outright; however the intestate share of the spouse, in exercising a right of election, would be one half…