Opinion Excerpt

Matter of Simmons (Simmons) 2026 NY Slip Op 04675 July 24, 2026 Appellate Division, Fourth Department Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. This decision is uncorrected and subject to revision before publication in the Official Reports. IN THE MATTER OF MICHAEL SIMMONS AND MARCIA SIMMONS CRIM, AS CO-TRUSTEES OF THE EUGENE AND PEARL SIMMONS IRREVOCABLE INCOME ONLY TRUST ALSO KNOWN AS ("THE TRUST"), PETITIONERS-RESPONDENTS; v MARK SIMMONS, CO-TRUSTEE