MATTER OF TRICARICO


68 Misc.2d 1018 (1972)

In the Matter of The Estate of Rocco Tricarico, Deceased.

Surrogate's Court, Queens County.

February 16, 1972


Attorney(s) appearing for the Case

Herman Bellin for executrix. Harry P. Emery for State Tax Commission.


LOUIS D. LAURINO, S.

This is an appeal by the executrix from a pro forma order fixing the tax on this estate. The Tax Commission disallowed a marital deduction in the sum of $77,744 which had been allowed by the Internal Revenue Service on the Federal estate tax.

The decedent died on May 19, 1968 leaving a joint and mutual will executed by him and his wife on July 26, 1966. His wife survived him and is the petitioner herein. The will provided...

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