Dinan v. Patten

Summary

The court affirmed the judgment concerning the calculation and administration of the surviving spouse's statutory share. It held that the spouse's timely election was not waived or barred by estoppel or election of remedies, that estate taxes are not deducted before calculating the share, and that valuation occurs at distribution rather than death. The court also upheld the use of the estate's average yield to calculate interim income and the Probate Court's appointment of distributors.