MATTER OF CHIMSANTHIA

File No. 2017-4536/F. Appeal No. 14776. Case No. 2020-03908.

200 A.D.3d 450 (2021)

160 N.Y.S.3d 3

2021 NY Slip Op 06796

In the Matter of Nittaya Chimsanthia et al., Preliminary Executors of the Will of Joseph Scott, Deceased, Respondents, to Compel Turnover of Decedent's Property Held by Lawrence Scott and Bridget Larigan, as Preliminary Co-Executors of the Estates of Theresa Scott and Joseph Scott, Deceased, Appellants.

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

Decided December 7, 2021.


Attorney(s) appearing for the Case

Wiggin and Dana LLP, New York ( Steven B. Malech of counsel), for appellants.

Citak & Citak, New York ( Donald L. Citak of counsel), for respondents.

Concur—Renwick, J.P., Mazzarelli, Singh, Mendez, Higgitt, JJ.


Under the doctrine of tax estoppel, petitioners, executors of Joseph Scott, Jr.'s estate, are precluded from arguing that, in exchange for respondents' decedents' transfer to Joseph Scott, Jr. of an interest in their Amagansett property, Joseph Scott, Jr. had promised to pay them proceeds from a sale of his property (the Woodbine property). The argument is "logically incompatible" with tax forms Joseph Scott, Jr. signed that state...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases