Estate of Jeffers

Opinion

ROUSE, Acting P. J.

Coexecutors of the will of Helen Jeffers appeal from an order fixing inheritance tax.

The facts are undisputed: On April 13, 1979, the decedent, Helen Jeffers, shot and killed her husband, Rolland Jeffers, and then shot and killed herself. On the date in question, Helen Jeffers was the owner of policies of insurance on the life of her husband, which insurance had a value of $134,490.60. Prior to the shooting, Helen Jeffers had designated herself as beneficiary of the proceeds of the insurance policies if she survived her husband by 30 days. In a will which she had…