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MATTER OF CETTA

288 A.D.2d 814 (2001)

733 N.Y.S.2d 521

In the Matter of the Estate of PASQUALE A. CETTA, Deceased. KATHLEEN CETTA, Appellant; MICHAEL CETTA, Individually and as Executor of PASQUALE A. CETTA, Deceased, et al., Respondents.

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

Decided November 29, 2001.

Carpinello, J.

Petitioner is the widow of Pasquale A. Cetta (hereinafter decedent) who died in January 2000. At the time of his death, decedent had been in business with his brother, respondent Michael Cetta (hereinafter respondent), for over 30 years operating a steak house in New York City. The restaurant was actually owned by respondent Michael Cetta, Inc. (hereinafter the corporation) of which decedent and respondent were equal shareholders. Since 1975, decedent...

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