This section contains the nature of the case and procedural background.

Straus died leaving a will which contained a trust provision for his wife for one-third of Straus's property. An election statute gave the wife the right of election to take her share of the estate intestacy. Three days before his death, Straus executed trust agreements that transferred to trustees all his real and personal property. His wife was given one-third of the property in trust. The trial court found that the trust agreements were made executed and delivered for the purpose of evading and circumventing sections 18 and 83 of the Decedent Estate Law. Under the trusts, Straus reserved the enjoyment of the entire income as long as he should live and the right to revoke the trust at his will and in general powers a reserved general power over the trustees to direct them from time to time in writing.

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