MATTER OF COHEN


83 N.Y.2d 148 (1994)

629 N.E.2d 1356

608 N.Y.S.2d 398

In the Matter of The Estate of Harry A. Cohen, Deceased. Joel Goldberg, Appellant-Respondent; Rae Cohen, Respondent-Appellant.

Court of Appeals of the State of New York.

Decided February 17, 1994.


Attorney(s) appearing for the Case

Hatter, Donovan & McFaul, Mineola (John M. McFaul and Robert E. Trop of counsel), for appellant-respondent.

Farrell, Fritz, Caemmerer, Cleary, Barnosky & Armentano, P. C., Uniondale (John R. Morken, John J. Barnosky and Elizabeth W. Cohen of counsel), and Friedman & Friedman, Brooklyn (Louis L. Friedman of counsel), for respondent-appellant.

Chief Judge KAYE and Judges SIMONS, BELLACOSA, SMITH and CIPARICK concur; Judge TITONE taking no part.


LEVINE, J.

The decedent, Harry Alexander Cohen, and respondent Rae Cohen, an elderly, childless married couple, executed mutual wills on April 15, 1982. Each will established a trust for the life of the surviving spouse consisting of that portion of the testator's estate "equal to the largest amount that can pass free of Federal estate tax by reason of the unified credit and the State death tax credit", with...

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