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MATTER OF HEFFNER

132 Misc.2d 361 (1986)

In the Matter of The Estate of Simon O. Heffner, Deceased.

Surrogate's Court, Nassau County.

April 2, 1986

Attorney(s) appearing for the Case

Schulte, Roth & Zabel for Edward D. Heffner and another, petitioners. Zola A. Aronson for State Tax Commission.

C. RAYMOND RADIGAN, J.

The question raised on this submission is whether the court may entertain the acceptance of renunciations of dispositions created under a testamentary power of appointment held by a person who is still alive.

The will of Simon Heffner established a trust that provided for payment of income to his wife during her life, and upon her death directed the trustees to distribute the...

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