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ASHTON v. JOSEPHINE BAY & C. MICHAEL PAUL FOUNDAT.

No. 414, Docket 90-6199.

918 F.2d 1065 (1990)

Robert W. ASHTON, Leonard Steel, and Chemical Bank, as Executors of the Estate of Raymonde I. Paul, Deceased, Plaintiffs-Appellees, v. The JOSEPHINE BAY PAUL AND C. MICHAEL PAUL FOUNDATION, INC.; Howard N. Miller, as Second Successor Personal Representative of the Estate of C. Michael Paul, Deceased; Commissioner of the Internal Revenue Service; State Tax Commission of the State of New York; Wilderstein & Co., Inc.; America-Israel Cultural Foundation, Inc.; and The Metropolitan Museum of Art, Defendants, Commissioner of the Internal Revenue Service, Defendant-Appellee, The Josephine Bay Paul and C. Michael Paul Foundation, Inc.; Howard N. Miller, as Second Successor Personal Representative of the Estate of C. Michael Paul, Deceased, Defendants-Appellants. In the Matter of the Application of Robert W. ASHTON, Leonard Steel, and Chemical Bank, as Executors of the Estate of Raymonde I. Paul, Deceased, for the Judicial Determination of the Validity and Enforceability of Claims to the Assets of the Interpleaded Assets of the Estate of Raymonde I. Paul, Deceased, of Claimants The Josephine Bay Paul and C. Michael Paul Foundation, Inc.; Howard N. Miller, as Second Successor Personal Representative of the Estate of C. Michael Paul, Deceased; Commissioner of the Internal Revenue Service; State Tax Commission of the State of New York; Wilderstein & Co., Inc.; America-Israel Cultural Foundation, Inc.; and The Metropolitan Museum of Art. In the Matter of the Application of Robert W. ASHTON, Leonard Steel and Chemical Bank, as Executors of the Estate of Raymonde I. Paul, Deceased, to Discover Property Withheld. In the Matter of the Application of Robert W. ASHTON, Leonard Steel and Chemical Bank, as Executors of the Estate of Raymonde I. Paul, Deceased, For Advice and Direction as to the Sale of Property.

United States Court of Appeals, Second Circuit.

Decided November 16, 1990.

Attorney(s) appearing for the Case

Elliot Silverman, New York City (William F. Dowling, Gold & Wachtel, New York City, of counsel), for defendant-appellant Howard N. Miller, as Second Successor Personal Representative of the Estate of C. Michael Paul, Deceased.

Josephine Lea Iselin, New York City (Daniel L. Kurtz, Mark A. Sirota, Felicia A. Rosenfeld, Lankenau & Bickford, New York City, of counsel), for defendants-appellants The Josephine Bay Paul and C. Michael Paul Foundation, Inc.

Lisa A. Jonas, Asst. U.S. Atty. (Otto G. Obermaier, U.S. Atty., S.D.N.Y., Nancy Kilson, Asst. U.S. Atty., New York City, of counsel), for defendant-appellee.

Carlton R. Asher, Jr., New York City (Jeffery H. Sheetz, Gaston & Snow, New York City, of counsel), for plaintiffs-appellees.

Before WINTER and MINER, Circuit Judges, and LASKER, District Judge.

WINTER, Circuit Judge:

Appellants, two of seven defendants in this federal interpleader action, appeal from Judge Sprizzo's order enjoining them from proceeding with an estate accounting in a Florida probate court. We conclude that the statutory standards for interpleader jurisdiction under 28 U.S.C. § 1335 have been met and that the so-called "probate exception" to federal jurisdiction does not require abstention. We therefore affirm the injunction as within...

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