The parties entered into a stipulation in settlement of a will contest. The stipulation, as spread out by the Surrogate upon the record, provided that the objectants would receive $117,000, an amount representing some 45% of the estimated corpus. The proponent, the decedent's widow, was to receive the remaining 55% of the estate. The $117,000 sum to which the objectants were entitled under the stipulation was subject
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