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MATTER OF BROWN

68 Misc.2d 986 (1972)

In the Matter of The Estate of Murray L. Brown, Deceased.

Surrogate's Court, Queens County.

February 1, 1972

Attorney(s) appearing for the Case

Kelley Drye Warren Clark Carr & Ellis (Richard J. Concannon, Thomas R. Cosgrove and Joel B. Miller of counsel), for petitioner. Henry A. Spelman for objectant. Harry P. Emery for State Tax Commission.

LOUIS D. LAURINO, S.

This is a proceeding to settle the executor's account of Manufacturers Hanover Trust Company. Objections have been filed on behalf of James L. Brown to the said accounting.

The objections arise out of the failure of the decedent to exercise two testamentary powers of appointment in favor of the objectant. As a result, objectant claims title to one third of all property received by...

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