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Surrogate’s Court. On June 4, 2004, Dr. Gunther Grewe (Dr.
Grewe) was appointed Ancillary Administrator, C.T.A., of the
estate. At the time the petition was filed, Dr. Grewe had a
mailing address in Rye, New York.
On or about June 4, 2004, the preliminary letters
testamentary issued to Messrs. Roisen and Helman were revoked.
At the trial of the case, Mr. Roisen testified; Mr. Helman
did not, since he was deceased. In part, Mr. Roisen testified as
follows: He is 85 years old. He owns real estate and is the
head of his own diamond firm. He believes that he was nominated
as an executor because he was close to decedent’s husband, with
whom he had done business. He knew nothing about the estate and
relied fully on the attorneys (i.e., Mr. Ledley), who were in
charge of the estate. The job of filing the estate tax return
was in Mr. Ledley’s hands. He (Mr. Roisen) did not participate
in the preparation of the estate tax return. He had full
confidence in Mr. Ledley, and his only responsibility with
respect to filing the estate tax return was to sign it after it
had been prepared by Mr. Ledley. He signed the estate tax return
on August 28, 2001. He never discussed with Mr. Ledley penalties
for a late-filed return. In response to respondent’s counsel’s
question as to whether Mr. Ledley had ever discussed with him
whether the estate tax return was going to be filed on time, he
answered as follows: “Well, they mentioned it to me at one time
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