ESTATE OF HELEN INGBERMAN, Deceased (07-0879/B) — On the proverbial eve of trial in the proceeding to settle the account of Israel Ingberman as sole surviving executor of the will of Helen Ingberman, Objectant Francisco Colon, administrator of the estate of Jeanette Ingberman, has moved for an order: (1) permitting him to amend his (second amended) objections — thus enabling him to allege that Schedule A of the account is incomplete — (see CPLR 3025 [b]);1 and (2) compelling Petitioner to produce decedent’s financial records, including personal income tax returns of decedent, for the three years prior to decedent’s death. The belatedness of the motion warrants a presentation of a focused chronology. Background Decedent died on September 3, 2006. On March 20, 2007, letters testamentary issued to decedent’s two children: Jeanette Ingberman, who died on August 24, 2011, and Petitioner. On October 10, 2012, Petitioner filed his account as sole surviving executor and a petition for its settlement. Schedule A of the account reflects the following assets: cash or cash equivalents of $23,954.29; stocks valued at $7,746; tangibles valued at $2,500; minority interests in each of four limited liability companies (“LLCs”), collectively valued at $3,177,000; and a note, receivable from one of the LLCs, with a face amount of $70,000. Schedule A reflects a total value of $3,281,200.29 On May 29, 2014, Francisco Colon, as Administrator of the estate of post-deceased residuary beneficiary Jeanette Ingberman, filed objections to the account. Schedule E of the account reflected a September 1, 2009 distribution of Jeanette Ingberman’s share of decedent’s interests in the LLCs to Petitioner, individually. On July 15, 2015, this court denied Objectant’s motion for summary determination that this distribution was unsupported by any cognizable basis and, accordingly, invalid. On March 31, 2017, Objectant filed amended objections. On June 21, 2017, Objectant deposed Petitioner. During the deposition, counsel for Objectant questioned Petitioner regarding the last year or two of decedent’s life: decedent’s health (decedent had dementia and had an around-the-clock aide), decedent’s reliance on Petitioner to handle her financial affairs, the income generated by decedent’s interests in LLCs, and decedent’s living expenses.2
By letter dated August 23, 2017, Objectant asked Petitioner to produce decedent’s financial records from the last three years of her life. Thereafter, Objectant reiterated that request. All such requests were unavailing. On November 2, 2017, the court conducted a conference during which Objectant, noting the disparity between the annual income generated by the estate’s interests in the LLCs ($800,000) and the liquid assets in decedent’s estate on her date of death ($35,000) requested decedent’s personal income tax returns for the last three years of her life. Again, Petitioner refused to disclose them. At that point — more than four-and-a-half years ago — Objectant’s remedy was clear. Objectant could have filed a motion. With the exception of the instant motion, however, no discovery motion was filed. On April 10, 2018, Objectant filed second amended objections. Of the sixteen specified objections, only one pertained to Schedule A. Objectant alleged that the inclusion on Schedule A of five bank accounts, having a total value of $23,954.29, was inappropriate, on the basis that, at the time of her death, those accounts were held jointly with Jeanette Ingberman. On January 8, 2020, this court granted Objectant’s motion for partial summary determination on the issue of whether Jeanette Ingberman had made a gift of her share of decedent’s interests in the LLCs to Petitioner, individually. On May 4, 2021, the Appellate Division reversed that decision and denied the motion.
