In re the Estate of Judd

Pierson R. Hildreth, S.

This is an appeal by the executrix from a pro forma order fixing New York estate tax.

The decedent died September 19, 1973, leaving a will under which his entire estate was left to his surviving wife who is the executrix. By order dated December 16, 1974, New York net estate tax was fixed at $734.83. This was based on a New York gross estate of $96,014.08, which was also the Federal gross estate as shown by the Federal return.

Included in the gross estate were the proceeds of four life insurance policies, of which the wife was beneficiary. These policies were respectively…