In re the Estate of Gil

— Appeal from a decree of the Surrogate’s Court of Sullivan County, entered December 29, 1977, which judicially settled the intermediate account of Samuel Kaplan, administrator. Decedent died intestate on June 2, 1973 leaving as distributees, his wife, the appellant, and his parents. At the time of his demise decedent was a physician practicing his profession in Sullivan County. Dr. Gil’s estate consisted almost entirely of proceeds of insurance policies payable to his widow and his parents as beneficiaries. Of a gross estate totaling $651,130.37, the insurance proceeds amounted to…