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MATTER OF DALY

142 Misc.2d 85 (1988)

In the Matter of Brennan C. Daly, an Infant, by Kathleen M. Daly and Another, as Guardians.

Surrogate's Court, Nassau County.

December 23, 1988

Attorney(s) appearing for the Case

Edward A. McCoyd for petitioners. Farrell, Fritz, Caemmerer, Cleary, Barnosky & Armentano for guardian ad litem.

C. RAYMOND RADIGAN, J.

By these proceedings, petitioners as guardians of the property of Brennan C. Daly seek authorization to make annual tax-free transfers to family members. A hearing was held and the testimony and papers on file reveal the following facts which comprise the findings of the court.

Brennan C. Daly is a profoundly disabled child whose impairments are permanent and affect him both physically...

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