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MATTER OF HARMON

181 Misc.2d 924 (1999)

696 N.Y.S.2d 390

In the Matter of WILLIAM E. HARMON.

Surrogate's Court, New York County.

August 23, 1999.

Attorney(s) appearing for the Case

Joel B. Miller, New York City, for Chase Manhattan Bank, petitioner.

Eliot Spitzer, Attorney General, New York City, for ultimate charitable beneficiaries.

OPINION OF THE COURT

RENEE R. ROTH, S.

The issue in this proceeding is whether the Surrogate's Court has jurisdiction to terminate a lifetime charitable trust under EPTL 8-1.1 (c) (2) which permits such trusts with assets of $100,000 or less to be terminated under certain circumstances.

By agreement dated December 16, 1921, William E. Harmon (who died in 1928) established a charitable trust for the income...

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