In re the Estate of Collins

Taylor, S.

The decedent died testate, leaving a husband her surviving who died prior to this accounting. Prior to his death the husband filed a notice of election under section 18 of the Decedent Estate Law, and the determination of many of the questions involved depends upon the effect to be given to that notice of election.

The decedent and her husband owned a parcel of real estate as tenants by the entirety and, according to well-settled law, upon the death of the wife the husband became the sole owner. (Matter of Sitkin, 151 Misc. 448; Zorntlein v. Bram, 100 N. Y. 12; Hiles v. Fisher, 144…