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IN THE MATTER OF CHEN

20 Misc.3d 938 (2008)

862 N.Y.S.2d 433

In the Matter of the Accounting of SU-LIEN CHEN, as Administrator of the Estate of JUNG-CHAO LIU, Deceased.

Surrogate's Court, Broome County.

July 16, 2008.

Attorney(s) appearing for the Case

Coughlin & Gerhart, LLP, Binghamton (Susan L. English and Beth E. Westfall of counsel), for Su-Lien Chen, administrator.

Hinman, Howard & Kattell, LLP, Binghamton (Harvey D. Mervis of counsel), for James Liu and others, objectants.

OPINION OF THE COURT

EUGENE E. PECKHAM, J.

Decedent, Jung-Chao Liu, at his death owned assets in both the United States and Taiwan necessitating proceedings in Taiwan for payment of the estate tax in Taiwan. James, Mark and Jean Liu object to the accounting of Su-Lien Chen, as administrator of her deceased husband's estate, alleging, among other grounds, that Ms. Chen delayed the estate tax proceedings in Taiwan resulting in a decline in value of the assets...

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