MATTER OF CHOATE


141 Misc.2d 489 (1988)

In the Matter of The Estate of Arthur O. Choate, Jr., Deceased.

Surrogate's Court, New York County.

October 17, 1988


Attorney(s) appearing for the Case

Morris & McVeigh for Thomas H. Choate and others, petitioners. Simpson, Thacher & Bartlett (Mildred Kalik of counsel), guardian ad litem.


RENEE R. ROTH, S.

The executors and trustees of the estate of Arthur O. Choate, Jr., seek construction and reformation of testator's will (SCPA 1420 [1]).

This petition is the first of its kind under the new generation-skipping transfer tax (GST) of the Tax Reform Act of 1986, which retroactively repealed the former Act of 1976.

Under the new Act, a tax is imposed on three types of generation...

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