Legal Opinion
In re Eberhart
New York Surrogate's Court
Decided March 18, 1997PublishedCited by 2 opinions
1Opinion of the Court
*940OPINION OF THE COURT
Renee R. Roth, S.
The main issue in these applications to reform two inter vivos revocable trusts is whether the instruments should provide that the trustee cannot exercise his discretionary power of invasion to satisfy his obligation to support his children, the beneficiaries of the trusts.
The background of these proceedings is as follows. In 1995, after Dorathea Eberhart told her two nephews, David and Frank, that she wanted to make gifts to their children, the nephews consulted the family’s corporate lawyer for tax advice. The attorney was advised that Mrs. Eberhart…
2Cases cited4 opinions
- Gruen v. GruenNew York Court of Appeals · 1986
- Heath v. StateNew York Court of Appeals · 1951
- Heath v. StateAppellate Division of the Supreme Court of the State of New York · 1951
- In re MainzerNew York Surrogate's Court · 1991
3Cited by2 opinions
- United States v. CoffeyDistrict Court, E.D. New York · 2005
- In re the Estate of WallensAppellate Division of the Supreme Court of the State of New York · 2006