Matter of Estate of Glover

DISSENTING OPINION OE

LEWIS, J., IN WHICH MIZUHA, j., JOINS.

Disagreeing with the court’s conclusion that the statutes involved in the cited Wisconsin, North Carolina, West Virginia, Ohio, Oklahoma, Illinois and Maine decisions are, in substance and effect, comparable to E.L.H. 1955, § 319-1, I respectfully dissent.

In each of these states a surviving spouse has a statutory right to a share under the statute of descent and distribution as in case of intestacy.1 A statutory grant of *594an intestate share in itself implies that federal estate taxes first will be deducted. That was the reason for the…