MATTER OF STEWARD


229 A.D.2d 500 (1996)

646 N.Y.S.2d 135

In the Matter of Alvin C. Steward, Deceased. Clifford A. Steward, Jr., Appellant; Helen Steward, Respondent

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

July 15, 1996


Ordered that the order is affirmed, with costs payable by the appellant personally.

The petitioner-appellant (hereinafter the son) filed an intermediate account as the executor of the estate of his father (the decedent). In the account, he included the decedent's marital residence as an estate asset, but excluded the stock of a corporation which the decedent had operated.

After a nonjury trial, the Surrogate determined that the house was the property of the...

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