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MATTER OF CORNING

108 A.D.2d 96 (1985)

In the Matter of The Estate of Erastus Corning, II, Deceased. Aurora, Inc., et al., Respondents; Elizabeth P. Corning, Individually and as Executrix of Erastus Corning, II, Deceased, et al., Appellants

Appellate Division of the Supreme Court of the State of New York, Third Department.

May 2, 1985

Attorney(s) appearing for the Case

Hiscock & Barclay (Kenneth J. Connolly of counsel), for Elizabeth P. Corning, appellant.

Roche & Wolkenbreit, P. C. (Robert P. Roche of counsel), for E. Lloyd Rogers and others, appellants.

J. Richard Williams, P. C., for Aurora, Inc., respondent.

Jerome K. Frost for Albany Associates, Inc., respondent.

KANE, J., concurs in part and dissents in part in a separate opinion; LEVINE, J., concurs in part and dissents in part in a separate opinion.

MAHONEY, P. J.

Erastus Corning, II, died May 28, 1983, a resident of the City and County of Albany. His last will and testament, duly admitted to probate on June 13, 1983, named his widow, Elizabeth P. Corning, sole beneficiary and executrix of his estate. Among the assets of his estate were 160 shares of the capital stock of Albany Associates, Inc., a general insurance agency formed by Corning and others in...

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