MATTER OF KAHN


48 A.D.2d 880 (1975)

In the Matter of The Estate of Louis Kahn, Deceased. State Tax Commission, Appellant; Rose Kahn, as Executrix of Louis Kahn, Deceased, Respondent

Appellate Division of the Supreme Court of the State of New York, Second Department.

June 16, 1975


Order affirmed, with $20 costs and disbursements.

The full marital deduction allowed in this estate is based on property passing to the surviving spouse dehors the will, principally personal property owned jointly by the testator and his spouse. Although the testator and his spouse agreed, in their joint will, to dispose of their property as therein provided after the death of the survivor, that agreement does not deprive the surviving spouse of the benefit of the...

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