MATTER OF HAMMER


81 Misc.2d 25 (1974)

In the Matter of The Estate of Charles Hammer, Deceased.

Surrogate's Court, Nassau County.

December 18, 1974


Attorney(s) appearing for the Case

Margaret R. Ruggiero for executor. McCarthy & Pillon for respondents. Benjamin P. Goldman for Father Flanagan's Boys Home. Harley, Wheltle, Victor & Rosser for Little Sisters of the Poor. Kevin Kennedy for Society for Protection of Destitute Roman Catholic Children. Michael J. Duffy for issue of decedent's sisters-in-law. James Sharp for State Tax Commission. Louis J. Lefkowitz, Attorney-General.


JOHN D. BENNETT, J.

The executors have instituted this construction proceeding, prior to the filing of Federal and New York estate tax returns, to determine the effect of a tax exoneration clause, paragraph SECOND, and request a reformation or interpretation of paragraph ELEVENTH, which creates a pre-1969 residuary, multiple, split-income, charitable remainder trust so as to qualify it for a charitable deduction...

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