A western New York center that promotes the legacy of former U.S. Supreme Court Justice Robert H. Jackson must pay taxes and administrative fees that will consume all of a $1.5 million bequest made to the institute through a tax-burdened benefactor’s trust, a surrogate has determined.
Chautauqua County Surrogate Larry M. Himelein (See Profile) not only ruled that taxes and other obligations of the late William A. Walrod should be substantially paid for by the Jackson center and another Jamestown charity named as a beneficiary of a Walrod trust, the surrogate also chided the center and its attorneys for seeking the bulk of the assets at the expense of Mr. Walrod’s son.
