X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.

ESTATE OF HANNIBAL CANALES, Deceased (99/B/450A) — In this motion, the administrator d.b.n., the decedent’s daughter, seeks, inter alia, an order: 1) denying the claim of the New York State Department of Taxation and Finance (NYS Tax) as time-barred; 2) in the alternative, if the claim is allowed, requiring Fidelity and Deposit Company of Maryland to pay it; 3) directing Marcos A. Canales, the personal representative of Miguel Canales, a deceased distributee, to refund distributions made; and 4) award counsel for the administrator d.b.n. for services rendered in this proceeding. All necessary parties have appeared herein except for NYS Tax, which defaulted and has not submitted papers in opposition.

The final account of the administrator d.b.n. was judicially approved by the court on February 18, 2015 after jurisdiction was obtained over all necessary parties including NYS Tax. Thereafter, NYS Tax served a notice of claim upon the administrator d.b.n. which triggered this application and it again defaulted on this motion. All other issues, except the NYS Tax claim, were resolved by the parties on the condition that the court granted the remaining branch of the application based upon the lack of any opposition by NYS Tax.

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

More From ALM

With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now
Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now
Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now
October 15, 2024
Los Angeles, CA

Join the industry's top owners, investors, developers, brokers & financiers at THE MULTIFAMILY EVENT OF THE YEAR!


Learn More
October 15, 2024
Los Angeles, CA

Law.com celebrates the California law firms and legal departments driving the state's dynamic legal landscape.


Learn More
October 15, 2024
Dallas, TX

The Texas Lawyer honors attorneys and judges who have made a remarkable difference in the legal profession in Texas.


Learn More

The Superior Court of California, County of Alameda is accepting applications for the position of Legal Research Attorney. Under general dir...


Apply Now ›

We are seeking an attorney with a minimum of four years of experience in transactional work to join our well-established, nationally renowne...


Apply Now ›

The Insurance Adjustment Bureau, Inc., Plymouth Meeting, PA, a respected industry leader seeks an attorney with a minimum of 3-7 years exper...


Apply Now ›