In re the Estate of Manganiello

Harry G. Herman, S.

The executors in this estate appeal from a pro forma order of this court, dated March 26, 1964, which denied a marital deduction in fixing the estate tax.

The decedent died on April 23, 1968, survived ¡by his widow. The joint and mutual will of the decedent and his wife was admitted to probate as the decedent’s last will and testament on June 27,1968.

The question presented is whether the testator bequeathed his residuary estate outright to his wife, thus qualifying said bequest for the marital deduction (Tax Law, § 249-s, subd. 3, par. [a]; Matter of Silverman, 43 Misc 2d…