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IN THE MATTER OF RHODES

2007-1745

2008 NY Slip Op 28472

IN THE MATTER OF the Application of ANTHONY RHODES, DAVID RHODES and ROBERT SYLVOR, as Executors, for a Determination and Effect of the Last Will and Testament of SILAS H. RHODES, Deceased,

Surrogate's Court of the City of New York, Westchester County.

Decided December 1, 2008.

Attorney(s) appearing for the Case

Jeffrey A. Lowin, Esq., Morrison Cohen LLP, New York, NY, Attorneys for Petitioners.

C. Raymond Radigan, Esq., Ruskin Moscou Faltischek P.C., Uniondale, NY, Attorneys for Steven Rhodes and Karen Rhodes.

Jay B. Zimner, Esq., Law Offices of Jay B. Zimner, New York, NY, Attorney for Jennifer Rhodes and Benjamin Rhodes.

Lori Anne Douglas, Esq., Moses & Singer LLP, New York, NY, Guardian ad litem.

ANTHONY A. SCARPINO, J.

This is a contested proceeding by Anthony Rhodes, David Rhodes, and Robert Sylvor, Esq., as co-executors 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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