Opinion
1178
May 23, 2002.
Order, Surrogate's Court, New York County (Renee Roth, S.), entered January 12, 2001, which, insofar as appealed from, directed the executors to make a partial distribution to petitioner of $175,000, subject to refund if it is later determined to be excessive, unanimously affirmed, without costs.
ALAN C. FRIED, for an order, etc., Petitioner-respondent,
ARTHUR J. CIAMPI KIERAN X. BASTIBLE, for Respondent.
Tom, J.P., Mazzarelli, Andrias, Ellerin, Rubin, JJ.
The partial distribution of $175,000, representing approximately 20% of the estate's claimed remaining assets, was properly directed in view of the seven years that have passed since the decedent's death, petitioner's one-third interest in the residuary, and the likelihood that the Internal Revenue Service estate tax lien, the only potential claim identified, will be vacated or substantially reduced, based as it was on a purported partnership interest of the decedent later determined not to exist (Ellis v. Abbey Ellis, 271 A.D.2d 353, lv denied 95 N.Y.2d 760; see, SCPA 2102; EPTL 11-1.5[a]; Matter of Liebowitz, NYLJ, July 19, 1991, at 28 [Surr Ct, Kings County]). We have considered the executors' other arguments and find them unavailing.
THIS CONSTITUTES THE DECISION AND ORDER OF THE SUPREME COURT, APPELLATE DIVISION, FIRST DEPARTMENT.