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IN THE MATTER OF PIOTROWSKI

25 A.D.3d 965 (2006)

809 N.Y.S.2d 239

In the Matter of the Estate of CLEMENT E. PIOTROWSKI, Deceased. RAYMOND M. PIOTROWSKI, as Executor of CLEMENT E. PIOTROWSKI, Deceased, Appellant; SHIRLEY PIOTROWSKI, Respondent. (And Another Related Proceeding.)

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

January 19, 2006.

Mercure, J.

After decedent's death in June 1995, his will was admitted to probate and respondent filed a claim to take her elective share of decedent's estate. The matter proceeded to trial in June 2004. The sole issue before Surrogate's Court was the valuation at the time of decedent's death of an approximately 421-acre parcel of land, of which decedent owned a one-third share. The parcel is located in the Village of Scotia and the Town of Glenville, Schenectady...

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