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ESTATE OF ABRAHAM SWIRSKY, Deceased—This decision supercedes this court’s decision dated March 8, 2012, which determined the proper distribution of decedent’s estate. This is a proceeding to judicially settle the final account of the Public Administrator ("petitioner") as administrator of the estate of Abraham Swirsky, ("decedent") who died intestate on January 22, 2008. Petitioner requests that this Court determine the proper distribution of decedent’s estate in lieu of distribution to the Comptroller of the State of New York.

On December 15, 2009, petitioner commenced the instant proceeding. Upon filing the petition and account for judicial settlement, petitioner cited New York State Department of Taxation and Finance, New York City Human Resources Administration, and alleged distributees, Wendy Joseph-Rugg, Gerald Swirsky and the estate of William J. Swire a/ka Joseph Swire ("William"), a post-deceased sibling. Also, petitioner duly published for all unknown distributees of the decedent and William, decedent’s post-deceased brother. SCPA §307(3)(a). A guardian ad litem was appointed for the decedent’s spouse and any unknown distributees and creditors of the decedent. The court appointed the same guardian ad litem for William’s unknown distributees or fiduciaries.

 
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