Legal Opinion

In re Estate of Zupa

Appellate Division of the Supreme Court of the State of New York

Decided February 1, 2008PublishedCited by 1 opinion

1Opinion of the Court

Appeal from an order of the Surrogate’s Court, Erie County (Barbara Howe, S.), entered December 29, 2006. The order determined that decedent’s annuities were testamentary substitutes to be taken into account in calculating petitioner’s elective share.

*1037It is hereby ordered that the order so appealed from is unanimously affirmed without costs.

Memorandum: By her application pursuant to SCPA 1421, petitioner sought a decree determining the validity and value of her right of election against her husband’s estate. Contrary to respondent’s contention, Surrogate’s Court properly determined that the…

2Cases cited3 opinions

  1. New York State Ass'n of Life Underwriters, Inc. v. New York State Banking DepartmentNew York Court of Appeals · 1994
  2. New York State Ass'n of Life Underwriters, Inc. v. New York State Banking DepartmentAppellate Division of the Supreme Court of the State of New York · 1993
  3. In re the Estate of BoydNew York Surrogate's Court · 1994

3Cited by1 opinion

  1. Matter of GreenoughSurrogate's Court, Monroe County · 2024

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