In re the Estate of Brower

Howell, S.

This is an appeal from the pro forma order of this court made March 21,1950, fixing the net estate and determining-exemptions. Memoranda have been submitted by the appellants and the State Tax Commission from which it appears that this court has not made clear the application of and limitations upon the decision made by it in Matter of Wilken (197 Misc. 724).

The provisions of the will in the Wilken case give the entire estate to the wife for use until her death after which it was given equally to two daughters. The testator directed that his wife should not be required to give any…