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MATTER OF SCOTT

234 A.D.2d 551 (1996)

651 N.Y.S.2d 592

In the Matter of The Estate of William D. Scott, Deceased. Bank of New York et al., Appellants; Herbert Coffen, Respondent

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

December 23, 1996

Ordered that the order dated July 14, 1995, is affirmed insofar as appealed from; and it is further,

Ordered that the order dated December 6, 1995, is affirmed; and it is further,

Ordered that the respondent is awarded one bill of costs payable by the appellants.

The record supports the Surrogate's finding that the executors' delay in paying the tax deficiencies was dangerous and imprudent since the interest that accrued in favor of the taxing

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