MATTER OF AVERY


124 Misc.2d 601 (1984)

In the Matter of The Estate of Humphrey R. Avery, Deceased.

Surrogate's Court, Suffolk County.

June 7, 1984


Attorney(s) appearing for the Case

Pelletreau & Pelletreau for petitioner.


ERNEST L. SIGNORELLI, S.

In this miscellaneous proceeding, the petitioners request a construction of article TENTH of the decedent's will, which would enable one half the trust created thereunder to qualify as qualified terminable interest property for purposes of the marital deduction under section 2056 (subd [b], par [7]) of the Internal Revenue Code ([of 1954], US Code, tit 26).

Jurisdiction has been obtained over the necessary parties to this...

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