In re the Estate of Strohe

OPINION OF THE COURT

John B. Riordan, J.

*854The decedent died on December 31, 2003. The decedent left her companion, Dr. Joseph Siegel, a life estate in her Sea Cliff residence. By prior decision of the court (5 Misc 3d 1028[A], 2004 NY Slip Op 51592[U] [2004]), the life tenant’s application to sell the property over the objections of the remainderman, Patricia Kle, was granted.

The present application addresses two remaining issues. The first is whether the life tenant is entitled to a sum in gross, representing the present value of the life estate upon the sale of the life tenant’s and…