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IN THE MATTER OF GOULD

1999-0911/A

24 Misc.3d 973 (2009)

879 N.Y.S.2d 704

In the Matter of the Accounting of SUSAN C. GOULD, as Voluntary Administrator for the Estate of COLIN S. GOULD, Deceased, and as Custodian of Custodial Property of BRANDON J. GOULD, Petitioner.

Surrogate's Court, Erie County.

Decided May 26, 2009.

Attorney(s) appearing for the Case

Ronald P. Bennett for petitioner.

Michael M. Babat for Susan J. Gould.

OPINION OF THE COURT

BARBARA HOWE, J.

On February 8, 1996, decedent Colin S. Gould established a custodial account pursuant to the Uniform Gifts to Minors Act (hereafter, UGMA),1 for the benefit of his grandson, Brandon. Decedent's wife, Susan Gould, was designated in the initial documents as successor custodian on the account. When decedent died on December 4, 1998, Susan became...

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