As the days of summer came to a close and various changes of fall subtly made an entrance, opinions addressing a multitude of issues affecting trusts and estates also debuted. Below is a sampling of the many opinions that emerged over the past three months.

Privilege and Its Exceptions

In Stevens v. Cahill, Jr., the Surrogate's Court, New York County, was confronted with a motion to quash a subpoena served by the defendants on counsel for the plaintiff, and for a protective order. The underlying action, which was transferred from the Supreme Court to the Surrogate's Court, involved ownership of four works of art, which the plaintiff claimed were gifted to her by the decedent, who was her long-term romantic partner. Also at issue was the ownership of shares in a New York condominium, as well as the contents of the condominium unit, and the proceeds of a bank account.

On the return date of the motion, the plaintiff was directed to provide, for the court's in camera examination, the documents she withheld from production on the grounds of privilege, including correspondence between her and her attorney. Upon such review, the court noted that the subject documents related to invoices from the gallery at which the subject artwork was purchased.

According to the defendants, certain of these invoices were modified or revised after the decedent's death, and were given by the plaintiff to her counsel, who then provided them to defendants' counsel. More specifically, although identically dated and referring to the same works of art, one set of invoices listed the plaintiff's name alone, and a second set listed the decedent's name on two invoices, the decedent and plaintiff's name on another invoice, and the decedent's place of employment on yet another invoice. Further, it appeared that upon receipt of the invoices listing plaintiff's name alone, plaintiff's attorney prepared bills of sale and an affidavit for approval by the gallery through which plaintiff obtained the artwork.