In re Friedman

OPINION OF THE COURT

Diana A. Johnson, S.

Kimberly Lindsay Friedman, the mother and limited guardian of the property of the infant Cora Winnett Friedman, peti*597tions for authorization to renounce the infant’s intestate share in Sharon Lindsay’s (decedent) estate.

Decedent died intestate on May 21, 2014. Her distributees are her spouse, son and daughter. The daughter is the petitioner herein. The estate is valued at approximately $6,250,000. The portion of decedent’s estate passing to petitioner and her brother is subject to New York estate tax of approximately $200,000. If the entire estate were…