(96) New York courts have described guardianship as "calculated to deprive a citizen not only of the possession of his property, but also of his personal liberty." (97) Two New York Surrogate's Courts
(New York County and Kings County) have consistently invoked the liberty and property interests of individuals subjected to Article 17-A guardianship.
The estate was the largest ever brought before the New York Surrogate's Court
, which probates wills.
of Philippson, (14) in which a mast settlement impoverished the grantor, the New York Surrogate's Court
held it was implied that the trust assets would be used for the grantor's benefit.
Tax Court in Deutsch distinguished the Lemle decision on the ground that the widow's distributions consisted of estate income pursuant to the New York Surrogate's Court
original order. This is consistent with one of the primary grounds for the decision in Deutsch, that is, the widow was not entitled to participate in estate income under Florida law in any respect.