In re the Estate of Hickok

We agree with the conclusion of the Surrogate’s Court that the will and codicil which are the subject of the instant proceeding are governed by the transition rule set forth in Economic Recovery Tax Act of 1981 (hereinafter ERTA; Pub L 97-34) which provides that the marital deduction provided for in 26 USC former § 2056 of $25,000 or 50% of the adjusted gross estate, whichever is greater, would continue to apply in cases where the death occurred after December 31, 1981, and the maximum marital deduction formula clause was not amended in the will to refer specifically to the unlimited marital…