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IN THE MATTER OF COHN

2664, 4467/03

72 A.D.3d 617 (2010)

898 N.Y.S.2d 849

In the Matter of the Estate of SEYMOUR COHN, Deceased. MARK G. BOSSWICK et al., Respondents; PAULA ANN HALLMAN, Appellant.

Appellate Division of the Supreme Court of New York, First Department.

Decided April 29, 2010.

The tax returns and Surrogate's Court documents executed by respondent as an estate fiduciary conclusively establish her ratification of the subject notes, precluding her claims that the notes were the product of duress exerted by one of her coexecutors and that the transfers recited in the notes were actually gifts, not loans (see Joseph F. Egan, Inc. v City of New York, 17 N.Y.2d 90

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