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MATTER OF McDONNELL

45 Misc.2d 57 (1965)

In the Matter of The Estate of Edward O. McDonnell, Deceased.

Surrogate's Court, Nassau County.

February 4, 1965

Attorney(s) appearing for the Case

T. Roland Berner for petitioners. Francis J. Werber for Helen F. McDonnell, objectant. Jackson, Nash, Brophy, Barringer & Brooks for Ann M. Kendall, respondent. Abraham Schlissel, as special guardian for Susan Barry and others, infants.

JOHN D. BENNETT, S.

In this accounting proceeding the widow has filed objections, claiming that the marital deduction trust for her benefit is entitled to share in the appreciation of the estate assets over the values fixed in the estate tax proceedings.

The pertinent portions of the will read:

"Third: (A) If my wife, Helen Fisher McDonnell survives me, I give and bequeath to my Trustees a legacy in amount equal to the maximum marital...

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