TAXIS, P. J., May 15, 1964.
Andrew F. Jackson died on April 18, 1963, leaving a will which was probated on May 2, 1963, and on which letters testamentary were granted to the accountants.
The petition for adjudication raises the issues: (1) Whether or not decedent's spouse waived her right to the family exemption by reason of the terms of a nuptial agreement; and (2) whether or not a refund for overpayment of 1962 Federal income tax is part of decedent's estate...
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