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MATTER OF GUATTERY

238 A.D.2d 820 (1997)

656 N.Y.S.2d 695

In the Matter of The Estate of Peter J. Guattery, Deceased. Jeano Guattery et al., Respondents; Edward Hughes, Appellant

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

April 24, 1997

Peters, J.

When Peter Guattery (hereinafter decedent) died in late July 1992, respondent received approximately $200,709 as the named beneficiary of several of decedent's Totten trust savings accounts. After petitioners, the administrators of the estate, computed and paid all State and Federal estate taxes, respondent's share of such taxes was computed in accordance with EPTL 2-1.8.

When respondent...

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