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MATTER OF RHODES

22 Misc.3d 766 (2008)

868 N.Y.S.2d 513

In the Matter of the Estate of SILAS H. RHODES, Deceased. ANTHONY RHODES et al., as Coexecutors of SILAS H. RHODES, Deceased, Petitioners.

Surrogate's Court, Westchester County.

Decided December 1, 2008.

Attorney(s) appearing for the Case

Morrison Cohen LLP, New York City (Jeffrey A. Lowin of counsel), for petitioners. Ruskin Moscou Faltischek P.C., Uniondale (C. Raymond Radigan of counsel), for Steven Rhodes and another, respondents.

Law Offices of Jay B. Zimner, New York City, for Jennifer Rhodes and another, respondents.

Moses & Singer LLP, New York City (Lori Anne Douglass of counsel), guardian ad litem.

OPINION OF THE COURT

ANTHONY A. SCARPINO, JR., S.

This is a contested proceeding by Anthony Rhodes, David Rhodes, and Robert Sylvor, Esq., as coexecutors of the estate of Silas H. Rhodes (decedent), to apportion estate taxes against the recipients of specific devises, general bequests and gifts made within three years of decedent's lifetime. Additionally, petitioners seek authority to sell real property in order to raise funds to pay the estate taxes.

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