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IN RE ESTATE OF McINTOSH

No. 99-120.

146 N.H. 474 (2001)

IN RE PETITION TO ENLARGE ESTATE OF ROY L. MCINTOSH

Supreme Court of New Hampshire.

June 6, 2001.

Attorney(s) appearing for the Case

Sullivan & Gregg, P.A., of Nashua (Kenneth M. Brown on the brief and orally), for the petitioner.

Smith-Weiss, Shepard & Durmer, P.C., of Nashua (Kris E. Durmer and Beth Ann Lanza on the brief, and Mr. Durmer orally), for the respondent.

BRODERICK, J.

The petitioner, Scott L. McIntosh, appeals an order of the Hillsborough County Probate Court (Cloutier, J.) awarding the respondent, David McIntosh, the proceeds of their father's individual retirement account (IRA). We affirm.

The record supports the following facts. In 1978, Roy McIntosh (decedent) suffered a serious stroke that physically disabled him until his death in 1996. In 1990, he opened an IRA with Advest, Inc., "a publicly...

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