This month’s column brings the variety that has typified decisions over the past several months. From issues involving domicile, summary judgment, and claims against an estate, April’s article is a little bit of this and a little bit of that. Consider the following:

Validity of Claim and Apportionment of Taxes Examined

In In re Fisher, N.Y.L.J., Dec. 11, 2018, at 25 (Sur. Ct., Westchester County), the petitioners, two of the decedent’s five children, moved before the Surrogate’s Court, Westchester County, for partial summary judgment determining that they were entitled to 1/3 of the decedent’s net estate and his coin collection, and that they were not liable for their aliquot share of estate taxes. The motion was opposed by the executors of the estate, who cross-moved for partial summary judgment denying petitioners’ claim and finding that the petitioners were liable for the estate taxes attributable to their recovery, if any.

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