In re the Estate of Winkler

OPINION OF THE COURT

Evans V. Brewster, S.

In this proceeding to pay over exempt property pursuant to EPTL 5-3.1, all issues save one have been settled pursuant to a stipulation read into the record in open court. Left unsettled is whether the surviving spouse is entitled to the proceeds of sale of an automobile registered in the name of a corporation owned exclusively by the decedent. The relevant statute is EPTL 5-3.1 (subd [a], par [3]) which sets off to the surviving spouse, as exempt property, “Domestic animals with their necessary food for sixty days, farm machinery, one motor vehicle and…