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her husband's estate under EPTL section 11-2.1(d)(2),
rather than interest under EPTL section 11-1.5.
Respondent asserts in a trial memorandum that EPTL
section 11-1.5 authorized decedent or her estate to
maintain an action for payment as a person entitled to a
disposition after the expiration of 7 months from the time
letters testamentary were granted. Respondent also
contends that decedent or her estate was entitled pursuant
to this section to interest at the legal rate commencing 7
months after letters testamentary were granted.
The burden on this motion for partial summary judgment
is on the movants, petitioners, to show no genuine issues
of material fact exist. Jacklin v. Commissioner, 79 T.C.
340, 344 (1982).
EPTL section 11-1.5 provides in relevant part as
follows:
11-1.5 Payment of testamentary dispositions or
distributive shares.
(a) * * * a personal representative may,
but, except as directed by will or court decree
or order, shall not be required to, pay any
testamentary disposition or distributive share
* * * before the expiration of seven months from
the time letters testamentary or of
administration are granted.
* * * * * * *
(c) If, after * * * the expiration of seven
months from the time letters are granted * * *
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