In re the Estate of Sauer

OPINION OF THE COURT

John B. Riordan, S.

The decedent and her husband owned a home as tenants in common. The decedent left her husband a life estate in her one half of the home. By prior decision of this court, the life tenant was allowed to sell the property over the objections of the executrix, the daughter of the decedent from a prior marriage. The house was sold and one half of the proceeds are presently being held in an escrow account pending the outcome of this decision. The present application is one to determine whether the life tenant is entitled to a sum in gross, representing the…