This past year, the appellate courts have been busy with a variety of issues affecting the area of trusts and estates. The courts have addressed such matters as collateral estoppel, undue influence, due execution, summary judgment, the timeliness of objections to probate, and powers of attorney. The following decisions are instructive.
Defense of Collateral Estoppel Held No Bar to Discovery in Guardianship Accounting. In In re Salvati, the Appellate Division, First Department, unanimously reversed an Order of the Supreme Court, New York County (Wilkins, J.) which held that the nonparty executor of the decedent’s estate was collaterally estopped from objecting to that portion of the respondent-guardian’s final account that was based on annual accounts filed for the years 2003-2006, and denied the executor’s motion for discovery as to those accounts.
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