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MATTER OF SPEAR

146 Misc.2d 1046 (1990)

In the Matter of The Estate of Nathaniel Spear, Jr., Deceased.

Surrogate's Court, New York County.

April 4, 1990

Attorney(s) appearing for the Case

Parker Chapin Flattau & Klimpl for petitioners. Carlyn S. McCaffrey, guardian ad litem, for contingent beneficiaries.

RENEE R. ROTH, S.

The issue in this proceeding is whether testator's residuary disposition, which makes a direct skip to his grandchildren, presently qualifies, or can be qualified by reformation for the $2,000,000 grandchild (Gallo) exclusion from generation-skipping transfer (GST) tax.

Testator, Nathaniel Spear, Jr., died on January 5, 1988 leaving a will dated June 22, 1987. Thus, Mr. Spear's will...

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