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MATTER OF HUNTER

6 A.D.3d 117 (2004)

775 N.Y.S.2d 42

In the Matter of the Estate of BLANCHE D. HUNTER, Deceased. CHASE MANHATTAN BANK, Appellant; JUDITH CHINELLO et al., Respondents.

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

March 29, 2004.

Attorney(s) appearing for the Case

Harris Beach, LLP, Pittsford (Paul J. Yesawich III and Gregory J. McDonald of counsel), and Ruskin Moscou Faltischek, P.C., Uniondale (C. Raymond Radigan of counsel), for appellant.

Williams & Williams, Rochester (Mitchell T. Williams and Kenneth Joyce of counsel), for Judith Chinello and others, respondents.

Eliot Spitzer, Attorney General, New York City (William Josephson and Robert R. Molica of counsel), in his statutory capacity pursuant to EPTL 8-1.4 (e) (1) (D) and 8-1.1 (f).

Sidley Austin Brown & Wood, LLP, New York City (Eileen Caulfield Schwab of counsel), and Roberta Kotkin, New York City, for New York Bankers Association, amicus curiae.

ALTMAN and GOLDSTEIN, JJ., concur with PRUDENTI, P.J.; CRANE, J., concurs in part and dissents in part in a separate opinion.

OPINION OF THE COURT

PRUDENTI, P.J.

In this case, the petitioner Chase Manhattan Bank served as (1) an executor of a decedent's estate and (2) a trustee of two separate testamentary trusts established by the decedent. For the sake of simplicity, we may refer to these two trusts as the Eighth (A) Trust and the Eighth (B) Trust.

A decree of the Surrogate's Court dated June 1, 1977 (hereinafter the 1977 decree) discharged the petitioner from future...

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