On June 22, 1979, decedent executed a land contract, agreeing to sell two parcels of real property she owned in the Town of Dryden, Tompkins County, for $45,000. The contract provided that the vendees would pay $500 down and the balance of $44,500 in monthly installments of $175, without interest, commencing on July 1, 1979. Thereafter, on October 18,
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