Link for opinion: http://www.courts.state.ny.us/ctapps/decisions/2010/jun10/104opn10.pdf
Victor Finmann represented the decedent from April 2000 till his death in 2006. His life insurance policy at the time of his death was considered a part of his gross estate, making the policy taxable. His survivors sued the respondent for negligence in failing to advise the decedent to transfer the policy. Because of an absence of privity, the complaint was originally dismissed, and the decision was later upheld by the New York Court of Appeals.
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