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MATTER OF ESTATE OF SMITH

No. 525373.

160 A.D.3d 1256 (2018)

75 N.Y.S.3d 632

2018 NY Slip Op 02699

In the Matter of the Estate of William J. Smith, Deceased. Jerold A. Nadel, as Executor of the Estate of William J. Smith, Deceased, Appellant; Michael F. Conners II, as Albany County Public Administrator, Respondent. (Proceeding No. 1.) In the Matter of the Estate of William J. Smith, Deceased. Michael F. Conners II, as Administrator of the Estate of William J. Smith, Deceased, Respondent; Jerold A. Nadel, as Former Executor of the Estate of William J. Smith, Deceased, Appellant. (Proceeding No. 2.)

Appellate Division of the Supreme Court of New York, Third Department.

Decided April 19, 2018.

William J. Smith (hereinafter decedent) and Jerold A. Nadel shared ownership of Quailmen Investors, Inc. (hereinafter Quailmen).* At the time of decedent's death in May 2003, decedent and Nadel split the corporate stock of Quailmen 90% and 10%, respectively. Decedent's last will and testament bequeathed 15...

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