In re the Accounting of Mahoney

Collins, S.

The failure of the testator to take the benefit of the estate tax marital deduction is the basis for the widow’s attempt to take against the terms of the will (Decedent Estate Law, § 18). The estate is a very substantial one and the general *1073and specific legacies are insignificant. The residuary estate is set up in four separate trusts: 40% for the life use of the widow; 40% for the benefit of the only child of the testator; 10% for the widow’s sister; 10% for the son-in-law of the testator. The widow has no power of disposition over her trust. At her death the remainder passes to…