Matter of Estate of Glover

OPINION OP THE COURT BY

CASSIDY, J.

This is an original submission under E.L.H. 1955, § 227-1, on the agreed facts summarized hereunder. The controversy submitted is between the widow of the decedent James W. Glover and the executor of his estate with the primary question in difference being whether the widow’s dower interest in personalty of the estate is to be determined before or after the deduction of the federal estate tax.

The decedent executed a will on April 5, 1951, and later in the same year executed a codicil thereto. Subsequently he married Barbara Cox. He died in 1957 without having…