MATTER OF TROPP


67 Misc.2d 819 (1971)

In the Matter of The Estate of Simeon J. Tropp, Deceased.

Surrogate's Court, Suffolk County.

September 21, 1971


Attorney(s) appearing for the Case

Mortimer Schwartz for petitioner. Robert Webster Oliver, guardian ad litem of William Tropp. Alvin K. Hellerstein for respondent.


PIERSON R. HILDRETH, S.

This is a proceeding by the executors to determine whether the share of decedent's estate given to his surviving spouse under his will is exonerated from allocation of estate taxes pursuant to statutory direction or statutory mandate under the will.

Under the will the surviving spouse is given, by paragraph Eighth, a preresiduary bequest of "an amount equal to one-third (1/3)...

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