In re the Estate of Pionzio

Christopher C. McGrath, S.

This is an appeal from a pro forma order made and entered on April 5, 1963 assessing the tax in this estate in the amount of $424.08. The taxing order allowed the surviving spouse a marital deduction in excess of $20,000 pursuant to the provisions of subdivision 3 of section 249-s of the Tax Law. The pertinent provisions of this section read as follows:

“Net Estate: * * *

“3. (a) An amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in…