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MATTER OF HICKOK

158 A.D.2d 690 (1990)

In the Matter of The Estate of William O. Hickok, VI, Deceased. Margo M. Hickok, Appellant; Ann H. Meia et al., Respondents, et al., Petitioners

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

February 26, 1990

Ordered that the order is affirmed, with costs to the respondents-respondents payable out of the estate.

We agree with the conclusion of the Surrogate's Court that the will and codicil which are the subject of the instant proceeding are governed by the transition rule set forth in Economic Recovery Tax Act of 1981 (hereinafter ERTA; Pub L 97-34) which provides that the marital deduction provided for in 26 USC former §...

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