BAEC Bulletin | Fall 2021 | 33
Death & Taxes Continued from Page 24
It initially appeared that the assets of the estate were worth about $254,000, and the debts and administration expenses were about $251,000. The husband learned soon after his wife’s death that there were credit union accounts in California, but that the accounts had a beneficiary other than the husband. In his petition to be relieved of his default, the husband alleged that he later learned that the credit union accounts designated the decedent’s sister as beneficiary, and the value of the accounts was unanticipated and substantial. It turns out that the credit union accounts were in excess of $200,000. EPTL 5-1.1-A provides that the surviving spouse must file his notice of election within six months from the date of Letters. But, the court upon a showing of good cause may relieve a spouse of his default for not timely filing his Notice, provided that no decree settling the account of the fiduciary has been made and that 12 months have not elapsed since the issuance of Letters, and that two years have not elapsed since the date of the decedent’s death. The Surrogate found that the scope and value of the estate assets and liabilities “did not come into sharp focus until the middle or later part of 2020.” The Court concluded that there was a reasonable excuse for the delay in acting with respect to the right of election. Today, almost 100 after Chesterton’s comment, in some quarters, we witness Christians and Catholics being encouraged to repudiate their convictions and urged to go against their conscience. Often, these efforts are found in the magnanimous crowds that cheer the fashionable, lamenting that we no longer need abide by our traditions or scruples, that they are dated, obsolete, and no longer applicable in today’s evolving society. This pressure is not new. Many attempted to coerce Thomas More to go along with what the King ordained. You didn’t have to believe in it, they insisted, just go along with it and live. However, More refused to be bullied, adhered to his convictions, and ultimately gave his life rather than surrender what he held most dear. Chesterton was a convert to Catholicism, and I imagine he approached his faith with zeal. At the time he made his prediction about St. Thomas More, the world was rapidly changing, maybe in a way that felt unsustainable. The economy was roiling. The Influenza Epidemic killed 200,000 people worldwide. Communism was rising. Technology was rapidly advancing. Perhaps Chesterton observed a society being torn from its traditional mooring and wandering further away from God and religion and that, again, religious conviction and conscience would be tested. The parallels to his time are a bit uncanny, but I’m sure he didn’t predict COVID or our contentious political climate of today. Chesterton understood, though, that these themes would repeat themselves throughout history. Chesterton also knew that the example of a simple English lawyer, who shook the world with his obstinance and faith, would be needed more than ever to remind us of that which is most important to all humanity – conscience. Red Mass Remarks Continued from Page 30
However, the sister claimed that because more than one year had passed since the date of Letters, the husband was out of luck. The Court determined that the emergency executive order issued by Governor Cuomo tolling periods of limitation due to the COVID emergency applied in this case.The executive order was issued March 20, 2020. The one-year period would have expired June 5, 2020, but due to the tolling from March 20, 2020, to November 4, 2020, 77 days were added on and after November 4, 2020. The husband’s petition seeking relief was e-filed November 3, 2020, and the filing fee was paid November 24, 2020.Therefore, Court held that the Petition was filed November 24, 2020, and, therefore, was timely. The Court then directed that the Notice of Election be filed on or before September 20, 2021.
History is replete with examples of people, such as Thomas More, who stand up for dignity and their religious convictions. Sometimes that comes with the responsibility of opposing what is otherwise popular and sometimes directed. However, religious liberties and the law do not have to be irreconcilable. They do require a certain degree of understanding and tolerance and admittedly, in our climate, those qualities are in short order. However, I dare say, they do begin with how we conduct ourselves. As Thomas More said, “I do nobody harm, I say none harm; I think none harm, but wish everybody good.” Perhaps we can channel our own inner Thomas More, be more charitable towards one another, friendlier, more understanding, and certainly respectful of our diverse opinions and beliefs. They may not solve the ongoing tension between the state and the individual, but it may put at ease some of Chesterton’s fear. Let us continue to honor Thomas More, celebrate his life, champion his sacrifice, and honor his legacy by not betraying our conscience and doing what is easy, but instead always challenging ourselves to do what is right and just. Thank you.
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