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36 Westchester Bar J. 1 (2009)

handle is hein.barjournals/wchtrbrjl0036 and id is 1 raw text is: Westchester County Bar Association WIfestcester Bar Journal Volume 36, No. 1 Contents Spring / Summer 2009 Board O fEditors. . . . . . . . . . . . . .. . . . . . . . . . . . . .. . . .2 O fficers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Board O fD irectors...............................4 W CBA Directors' Council...........................5 W CBA Contact Information..........................6 WCBA Policy For Article Submission . . . . . . . . . . . . . . . . . . . . . 7 From The Editor .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 FromThePresident .......... .. .. ............................9 Building Litigation Prevention Into Your Transaction ByAndrew Schriever, Esq........................ .. . 10 The Do's and Don'ts of Adminstering a Special Needs Trust ByAnthonyJ. Enea,Esq. ....................... .. . 15 New York State Tax Certiorari, Eminent Domain And Real PropertyTax Exemptions Law 2007-2008 By Hon. Thomas A. Dickerson........................ 18 Advice to Law Clerks: How to Draft Your First Judicial Opinion By Hon. Gerald Lebovits and Lucero Ramirez Hidalgo, Esq ... . . . . . . . 29 Building the Pyramid: The Use of Cumulative Penalties in Municipal Code Prosecutions By Desmond C.B. Lyons, Esq......................... 38 Estate Litigation Tidbits By Gary E. Bashian, Esq. and Michael Candela,Esq.. . . . . . . . . . . . . 41 Taxation of Real Estate Workouts By Steven A. Ruskin, Esq........................... 49 The Effect OfTax Apportionment Clauses On Nontestamentary Assets By Patricia M . Sheridan, Esq. . . . . . . . . . . . . . . . . . . . . . . . . 58 Appellate Motion Practice: A Tactical Approach ByW illiam B. Stock, Esq........................... 64