In re the Guardianship of Joyce G.S.

OPINION OF THE COURT

Lee L. Holzman, J.

In this application by the SCPA article 17-A guardians of Joyce’s property, transferred from the Surrogate’s Court, New York County, to this court, the threshold issue is whether this court has authority under the equitable doctrine of substituted judgment to approve the “tax saving” transactions proposed by the petitioners on Joyce’s behalf.

Earlier this year, in Matter of John J.H. (27 Misc 3d 705 [2010]), Surrogate Glen held that under the common law, a court is precluded from exercising substituted judgment on behalf of article 17-A wards who never had…