Decedent died testate on June 17, 1955 and letters testamentary were issued to his widow. An estate tax return was filed, Schedule N of which claimed a deduction of $2,000 for property set off to the widow pursuant to section 200 of the Surrogate's Court Act. A pro forma order dated September 7, 1955 allowed the $2,000 deduction, as well as an exemption of $20,000 under section 249-q of the Tax Law for property transferred to the widow...
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