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MATTER OF ELLIS v. ELLIS

294 A.D.2d 248 (2002)

741 N.Y.S.2d 870

In the Matter of SHEILA ELLIS, Respondent, v. DAVID ELLIS et al., Appellants, et al., Respondent.

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

Decided May 23, 2002.

The partial distribution of $175,000, representing approximately 20% of the estate's claimed remaining assets, was properly directed in view of the seven years that have passed since the decedent's death, petitioner's one-third interest in the residuary, and the likelihood that the Internal Revenue Service estate tax lien, the only potential claim identified, will be vacated or substantially reduced, based as it was on a purported...

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