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MTR. OF ATLAS

86 Misc.2d 387 (1976)

In the Matter of The Estate of Sol G. Atlas, Deceased.

Surrogate's Court, Nassau County.

March 5, 1976

Attorney(s) appearing for the Case

Reavis & McGrath for petitioners. Charles E. Lapp, Jr., guardian ad litem. Proskauer, Rose, Goetz & Mendelsohn for Federation of Jewish Philanthropies of New York. Louis J. Lefkowitz, Attorney-General, for ultimate charitable beneficiaries. Sidney Schutz for Yeshiva University and another. William J. White for Salvation Army. Rose & Schlesinger for United Jewish Appeal of Greater N. Y., Inc.

JOHN D. BENNETT, S.

The petitioners move for a construction and/or reformation of the decedent's last will and testament so as to justify their claiming a charitable deduction pursuant to section 2055 (subd [e], par [2], cl [B]) of the Internal Revenue Code (US Code, tit 26, § 2055, subd [e], par [2], cl [B]) as amended by the Tax Reform Act of 1969 (TRA) (83...

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