At the time of his death on January 11, 1982, decedent owned approximately 50 acres of land in the Town of Bethlehem, Albany County. Located on the property was a large one-family residence and several outbuildings, all unoccupied, and a small residence which was and continues to be occupied by a tenant. Petitioner, the Bank of New York (formerly Mechanics and Farmers' Bank of Albany), the executor nominated in decedent's proposed will, was appointed temporary administrator...
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