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MATTER OF HERZ

206 A.D.2d 283 (1994)

614 N.Y.S.2d 514

In the Matter of The Estate of Ilse Herz, Deceased. York Winter, Appellant; American Parkinsons Disease Association, Inc., et al., Respondents

Appellate Division of the Supreme Court of the State of New York, First Department.

July 14, 1994

Respondents American Parkinsons Disease Association, Inc., Visiting Nurse Service of New York, and Arthritis Foundation are residuary beneficiaries under the last will and testament of Ilse Herz. Petitioner, a resident of Germany, is the beneficiary of a $250,000 legacy and other items of personal property of the decedent. Petitioner seeks reimbursement from the residuary estate pursuant to Article Thirteenth of the Will for the $115,372 German "Erbschaftsteuer" tax imposed...

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