In re the Estate of Sedgwick

Millard L. Midonick, S.

There is a motion before the court pursuant to section 249-x of the Tax Law brought by the Bank of New York as executor of this estate, for a reassessment and redetermination of the estate tax assessed against the estate.

The decedent died on June 23, 1961, leaving a will dated June 2, 1920. Approximately six months after the execution of the will, the decedent was confined to a hospital where she remained until her death. She was formally adjudicated an incompetent by order of the Supreme Court of New York County on February 8, 1923. The decedent was never married, had…