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MATTER OF GILLIGAN

171 Misc.2d 713 (1997)

655 N.Y.S.2d 817

In the Matter of The Estate of Michael R. Gilligan, Deceased.

Surrogate's Court, Rockland County.

February 7, 1997

Attorney(s) appearing for the Case

Gerard I. Castelli for petitioner. Drake, Sommers, Loeb, Tarshis & Catania, P. C., for respondent.

ALFRED J. WEINER, S.

This is a proceeding commenced by petitioner compelling respondent to pay her proportionate share of estate taxes pursuant to EPTL 2-1.8. The application is opposed by respondent. A nonjury trial was held.

Decedent died intestate on December 8, 1994 and petitioner was appointed administrator on January 11, 1995. Respondent, a nondistributee, was the sole beneficiary of a life insurance...

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