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MATTER OF WHIPPLE

42 N.Y.2d 1031 (1977)

In the Matter of The Estate of James F. Whipple, Deceased. Anna E. Whipple, Appellant; Janice M. Whipple et al., Respondents.

Court of Appeals of the State of New York.

Decided October 4, 1977.

Attorney(s) appearing for the Case

Donald W. Kramer for appellant.

William W. Millington for respondents.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.

MEMORANDUM.

The order should be affirmed.

In providing a general bequest for the wife, the will did so in terms of a fraction of the "estate remaining after the deduction of debts, funeral and administrative expenses". It in no other way qualified the definition of "estate" so as to create a different base for the computation of the amount of that bequest.

In the absence of the expression of a contrary intention...

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