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  5. 44 N.Y.2d 915 (1978)
 

MATTER OF LEFFT

44 N.Y.2d 915 (1978)

In the Matter of The Estate of Harold H. Lefft, Deceased. Patricia Lenz et al., Appellants; Robert M. Leff, as Executor of Harold H. Lefft, Deceased, Respondent. In the Matter of The Estate of Harold H. Lefft, Deceased. Robert M. Leff, as Executor of Harold H. Lefft, Deceased, Respondent; Patricia Lenz et al., Appellants; Sheila Evans, Respondent.

Court of Appeals of the State of New York.

Decided June 13, 1978.

Attorney(s) appearing for the Case

Lloyd I. Isler and Sidney S. Rubin for appellants.

Leon Malman for Robert M. Leff, respondent.

Morris H. Halpern and Abraham J. Heller for Sheila Evans, respondent.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.

MEMORANDUM.

The order of the Appellate Division should be affirmed.

Although we agree with the result reached below, we find it necessary to add the following observations. Contrary to the conclusion of the Surrogate, we believe that the decedent, Harold Lefft, did create a valid trust. (See, generally, Brown v Spohr, 180 N.Y. 201, 209; Matter of Frank,

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