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MATTER OF REICHENBAUM

214 A.D.2d 48 (1995)

631 N.Y.S.2d 178

In the Matter of The Estate of Harry Reichenbaum, Deceased. Eleanor F. Reichenbaum, as Executrix of Harry Reichenbaum, Deceased, Appellant-Respondent; Reichenbaum & Silberstein, P. C., Respondent-Appellant

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

September 11, 1995

Attorney(s) appearing for the Case

Ledy-Gurren & Blumenstock, New York City (Nancy LedyGurren, John J. Bower and Deborah Bass of counsel), for appellant-respondent.

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

ROSENBLATT, J. P., HART and FRIEDMANN, JJ., concur.

ALTMAN, J.

The principal issue on this appeal concerns the proper method of valuing a deceased shareholder's interest in a law firm which is a professional corporation. Absent an agreement to the contrary, we hold that Business Corporation Law § 1510 controls in determining that method.

In March 1980, Harry Reichenbaum and Jerome Silberstein formed a partnership for the practice of law. Later that...

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