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MATTER OF FOX v. NEW YORK STATE DEPT. OF TAXATION & FINANCE

File No. 353496/E, 2014-11109.

145 A.D.3d 1005 (2016)

2016 NY Slip Op 08861

44 N.Y.S.3d 487

In the Matter of ABBY H. Fox et al., Appellants, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, Respondent.

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

Decided December 28, 2016.

Ordered that the order is affirmed, with costs.

The petitioners are the decedent's daughters and the co-executors of the estate of Maurice M. Baer (hereinafter the decedent), which includes numerous interests in entities formed to hold income-producing real estate. After the decedent's death, his brother, Aaron Baer, claimed a right to some of those interests. The petitioners commenced a proceeding in Surrogate's Court against Aaron Baer alleging, inter alia, conversion...

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