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Apparently in ignorance of the German will, on or about May
22, 2000, two individuals nominated in the U.S. will as
executors, Jacques Roisen (Mr. Roisen) and Henry Helman (Mr.
Helman), presented the U.S. will for probate in the Surrogate’s
Court of the State of New York (the Surrogate’s Court). On May
31, 2000, the Surrogate’s Court granted them preliminary letters
testamentary. James R. Ledley, Esq. (Mr. Ledley), represented
them in connection with their services in administering
decedent’s estate (the estate). Messrs. Roisen and Helman played
little role in the selection of Mr. Ledley as their counsel, but
they accepted him as having been selected by decedent’s attorney.
Some time early in June 2000, Mr. Ledley learned about the German
will.
Because of the value of the estate, a Form 706, United
States Estate (and Generation-Skipping Transfer) Tax Return, was
due from the executors of the estate on or about June 12, 2000.
Messrs. Roisen and Helman requested and received an extension to
file that return (the estate tax return) until December 10, 2000.
The parties have stipulated that, with respect to that request,
Mr. Ledley represented Messrs. Roisen and Helman. Messrs. Roisen
and Helman did not file the estate tax return until September 19,
2001.
Some time in 2003, the heirs under the German will hired an
American attorney to help with ancillary proceedings in the
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Last modified: November 10, 2007