MATTER OF ETTINGER


149 Misc.2d 308 (1990)

In the Matter of The Estate of Sidney Ettinger, Deceased.

Surrogate's Court, New York County.

December 26, 1990


Attorney(s) appearing for the Case

Goldwater & Flynn for Marc Ettinger and another, objectants. Seth Rubenstein, P. C., for Joseph Ettinger, executor. Hatter, Donovan & McFaul for Ann Ettinger. Judith E. Siegel-Baum, guardian ad litem, for Jarett Ettinger and another.


RENEE R. ROTH, S.

This contested accounting raises novel issues, namely, whether testator's adjusted taxable gifts to his sons made shortly before his death and used as income tax deductions should reduce the unified credit formula legacy.

The will of Sidney Ettinger, like many wills executed since the enactment of the Ecomonic Recovery Act of 1981 (ERTA), attempts to coordinate the use of the unified...

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