In re the Estate of Levy

OPINION OF THE COURT

Renee R. Roth, S.

The issue raised in this executor’s accounting is whether testator’s great-grandchildren may be virtually represented (SCPA 315) by their parents, testator’s grandchildren.

As discussed in the cases, the theory underlying virtual representation is similarity of economic interests. It is presumed that the representor in pursuing his own economic interest will necessarily protect the rights of the representees who have the same economic interest. As also discussed in the cases, the nature of the proceeding will often determine whether the economic interests…