Rosanoff v. Skura

This motion raises a novel question that has its genesis in our complicated tax laws.

Plaintiffs sue on two causes of action, the first by one plaintiff in her capacity as ancillary executrix of a deceased partner for an accounting by the surviving partner and the second in that capacity as widow of the decedent in concert with the surviving children for partition of the partnership real property.

Defendant has interposed an affirmative defense to the action that avers that it would be inequitable to direct partition and sale of the real property because defendant’s tax liability on the sale…