In this proceeding to pay over exempt property pursuant to EPTL 5-3.1, all issues save one have been settled pursuant to a stipulation read into the record in open court. Left unsettled is whether the surviving spouse is entitled to the proceeds of sale of an automobile registered in the name of a corporation owned exclusively by the decedent. The relevant statute is EPTL 5-3.1 (subd [a], par [3]) which sets off to the surviving...
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