In re Kelly

Appeal from an order of the Surrogate’s Court of Ulster County (Czajka, S.), entered January 14, 2004, which, inter alia, denied respondent’s motion to dismiss the petition.

In 1994, decedent established an inter vivos trust naming his son, respondent, as trustee. Respondent was also named executor in decedent’s will. Decedent’s estate plan provided that if the estate assets were depleted, the trust would pay the remaining estate expenses and taxes. The remainder of the trust assets would then be equally divided among decedent’s five children. Petitioner moved in Ulster County Surrogate’s…