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ESTATE OF ELENA DUKE BENEDICT, Deceased, (95/3320/Q) — In this proceeding pursuant to SCPA 1809 to determine the validity of a claim, petitioner Comerica Bank & Trust, N.A., as a co-trustee of certain trusts, seeks an order requiring the executor of the estate of Elena Duke Benedict (decedent) to allow petitioner’s claim for repayment of two loans in the amount of $242,000.00.

Respondent Patrick Carr, Esq., as executor of decedent’s estate, (executor) has filed a verified answer contesting the petition on the grounds that the claim has been satisfied, and is precluded by the doctrines of judicial estoppel and res judicata. The parties have waived their right to a trial and stipulated to have the court determine the petition on the papers submitted. For the reasons set forth below, the claim is allowed.

 
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