In re the Estate of Rosen

In a proceeding to determine the validity of claims against a decedent’s estate and for construction of a separation agreement executed by the decedent, (1) the petitioner Marie Rosen appeals, as limited by her notice of appeal and brief, from so much of a decree of the Surrogate’s Court, Westchester County (Brewster, S.), dated September 25, 1985, as (a) construed the term "gross estate” to mean the gross estate for Federal estate tax purposes, (b) held that any gifts made by the decedent of a material part of his estate or transfers made without adequate consideration would be contrary to…