The evidentiary rule commonly referred to as the "Dead Man's Statute" is often an enigma to the bench and bar alike. The statute has a storied history in New York, with its roots in the common law and the first codification appearing in the mid-19th century. See Matter of Wood's Est., 52 N.Y.2d 139, 143 (1981). While it has often been criticized, it remains on the books in New York as Civil Practice Law and Rule ("CPLR") 4519. See, e.g., In re McCulloch's Will, 263 N.Y. 408, 413–14 (1934).