MATTER OF HOLZLEETER


79 Misc.2d 909 (1974)

In the Matter of The Estate of John G. Holzleeter, Deceased.

Surrogate's Court, Nassau County.

December 4, 1974


Attorney(s) appearing for the Case

Edward T. O'Brien for petitioner. James C. Sharp for New York State Tax Commission, Estate Tax Section.


JOHN D. BENNETT, J.

This is an appeal from a pro forma order fixing the New York estate tax which disallowed a marital deduction although it had been allowed by a final determination of the Federal estate tax.

The question presented is whether, because of the execution by decedent and the surviving spouse of a joint and mutual will, the surviving spouse's interest is terminable and therefore is ineligible for the marital deduction. Paragraph...

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