In re the Estate of Rothwachs

This is an appeal by the decedent’s widow from the pro forma order fixing the tax upon the appraiser’s report. Review is sought upon the ground that the appraiser failed to allow an exemption of $20,000 to the widow.

The decedent died on June 22, 1967 leaving a joint will dated November 22, 1964 entered into with his wife, the appellant herein. Under the provisions of that will all property of the person first dying is bequeathed to the survivor; upon the death of the survivor “all of the property of which he or she * * * shall be possessed, including such property as he *153or she shall have…