In re the Estate of De Domenico

OPINION OF THE COURT

John D. Bennett, J.

This is an application by the surviving spouse who is also the mother and guardian of the decedent’s three infant children, for an order authorizing her to renounce the intestate shares of the infants and their interests in Totten Trusts totaling approximately $200,000 which were established by their father. The matter has been submitted preliminarily for entertainment.

The petitioner alleges that her intestate share plus her elective share of testamentary substitutes (EPTL 2-1.11) will amount to only $100,000, short of the $250,000 marital deduction to…