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MATTER OF WU

24 Misc.3d 668 (2009)

877 N.Y.S.2d 886

In the Matter of the Estate of CYNTHIA R. WU, Also Known as CYNTHIA R. WU-AZAR, Deceased.

Surrogate's Court, New York County.

Decided April 27, 2009.

Attorney(s) appearing for the Case

Moses S. Rosengarten, New York City, for Anthony Azar, petitioner.

Iannece & Calvacca, Flushing (Jerry M. Iannece of counsel), for Harry Wu, respondent.

OPINION OF THE COURT

KRISTIN BOOTH GLEN, S.

Anthony Azar, executor of the will of his wife, Cynthia R. Wu,1 seeks an order pursuant to EPTL 2-1.8 (e) directing Harry Wu (Wu) to pay his ratable share of the United States and New York State estate taxes on decedent's estate. Wu, who is decedent's brother and the beneficiary of two insurance policies on her life valued at $3,314,215,...

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