In re the Estate of Cohen

John D. Bennett, S.

This is a motion for an order permitting the voluntary administrator of this small estate to make distribution pursuant to the terms of the decedent’s alleged last will filed with this court and dated March 10, 1955.

The Small Estates Act represents an innovation in the practice of estates in New York resulting from the efforts of the Bennett Commission which was charged with the duty of modernizing, revising and simplifying the law of estates.

Until recently SCPA 1301 defined a small estate as the estate of one who died intestate leaving personal property having a gross…