Ellis v. Ellis

—Order, Surrogate’s Court, New York County (Renee Roth, S.), entered January 12, 2001, which, insofar as appealed from, directed the executors to make a partial distribution to petitioner of $175,000, subject to refund if it is later determined to be excessive, unanimously affirmed, without costs.

The partial distribution of $175,000, representing ap*249proximately 20% of the estate’s claimed remaining assets, was properly directed in view of the seven years that have passed since the decedent’s death, petitioner’s one-third interest in the residuary, and the likelihood that the Internal Revenue…