In re the Estate of Leddy

Evans V. Brewster, S.

The executor has petitioned the court to construe the last will and testament of the decedent to correct an alleged "Inadvertent error of the draftsman.” The question presented affects the funding of the marital deduction and residuary trusts established under the will, which in turn will affect the amount of Federal and New York estate taxes payable from the estate of testator’s post deceased spouse. The Internal Revenue Service (IRS) and the New York State Tax Commission (Commission) have been cited as parties interested in this proceeding. The IRS has not appeared. The…