TRK Blog

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“We don’t pay taxes, only the little people pay taxes.” Leona Helmsley   This is what Leona Helmsley’s summer house keeper testified that Mrs. Helmsley had previously said, during a 1989 tax evasion trial that resulted in Mrs. Helmsley serving 19 months in jail.  At trial, her own lawyer described her as a “tough bitch”.  [...]

By |2020-01-03T10:27:13-05:00January 2nd, 2020|Categories: TRK Blog|0 Comments

Preparing for the SCPA 1404 Exam: Case Study

Prior to filing objections to the validity of a decedent’s will, we conduct a thorough investigation into the facts of the case.  This requires us to examine the estate case file, the fiduciary’s records, and the decedent’s personal papers and communications.  We review the drafting attorney’s work product, criticize it, and try to tear it [...]

By |2019-12-04T12:33:34-05:00December 4th, 2019|Categories: TRK Blog|0 Comments

Estate Planning for Millennials

Part of a series involving practical solutions and tips for millennials to plan their Estates, as well as the consequences of failing to do the same. Part One: Who gets the dog? Whatever one may think of treating our dogs like people- whether it is called ‘humanification,’ ‘personhood,’ or some other means of endowing dogs [...]

By |2019-10-31T10:16:40-04:00October 31st, 2019|Categories: TRK Blog|0 Comments

Business Succession Agreements

It is important for businesses to plan ahead.  It is especially true to plan for those events that are foreseeable.  Whether we want to admit it or not, there will come a time when we will no longer be able to continue working.  It is also true of business owners. But what happens to the [...]

By |2019-10-31T10:16:51-04:00October 17th, 2019|Categories: TRK Blog|0 Comments

Does AIP Have to Cooperate During Article 81 Proceeding?

Can the alleged incapacitated person (AIP) refuse to comply with information requests from the court evaluator or the other parties during a guardianship proceeding? This issue arose in Matter of Aida C. 44 AD3d 110 (4th Dept 2007), where the AIP asserted that her liberty interest was at stake and she therefore could not be compelled to [...]

By |2019-10-31T10:17:00-04:00October 17th, 2019|Categories: TRK Blog|0 Comments

Disinheritance Problem- Solved

Intentions to disinherit in connection with the making of wills are not uncommon.  Disinheritance circumstances give rise to acrimony and much litigation.  In many cases, children and family members often find themselves dealing with these circumstances. Clients planning their estates often are confounded with how to deal with a formed intention to cut someone out [...]

By |2019-10-31T10:17:11-04:00August 26th, 2019|Categories: TRK Blog|Tags: , , , |0 Comments

Defending Against a Guardianship Petition

In a proceeding under Mental Hygiene Law Article 81, the alleged incapacitated person (“AIP”) is served with a petition alleging that she is incapacitated and requires a guardian. If the AIP disputes the allegations and objects to the guardianship, she should exercise her right to engage legal counsel to defend (see MHL § 81.10). At [...]

By |2019-08-27T09:32:41-04:00August 13th, 2019|Categories: TRK Blog|Tags: |0 Comments

Summary Judgment Accounting Proceeding- Part II

As explained in our prior post from May, the high standard imposed on a fiduciary creates a low burden for a party to contest the fiduciary’s accounting. Thankfully, the fiduciary may move for summary judgment to dismiss objections that ultimately turn out to be meritless. But what happens when the opposing party questions the reasonableness [...]

By |2019-08-26T18:22:00-04:00July 15th, 2019|Categories: TRK Blog|0 Comments

Estate Litigation Post Divorce

Many trust, estate and probate litigation cases in New York are engendered by divorce. The great wealth transfer ( presumably will grow the trend of estate related disputes arising from circumstances of divorce. There are many reasons why the dissolution of a marital relationship can cause estate litigation. Wealth and emotion often are the primary [...]

By |2019-08-26T18:24:31-04:00June 10th, 2019|Categories: TRK Blog|0 Comments

Inheritance by Non-Marital Children

I recently read an article on about a poor young man who became “Lord of the Manor” after DNA proved he was the heir of a wealthy British aristocrat ( This got me wondering what happens in New York when a non-marital child shows up after the parent is deceased and demands his inheritance. [...]

By |2019-08-26T18:27:09-04:00June 10th, 2019|Categories: TRK Blog|0 Comments