Matter of Anonymous A (Anonymous B)

Supreme Court, Nassau County

Decided on May 21, 2026

Index No. 850197/2026

Gary F. Knobel, J.

Papers Considered:

NYSCEF Doc. No. 99-106, 111-114, 116-118) 1

NYSCEF Doc. No. 36-41, 47-51) 2

The court evaluator moves, in these two hotly contested related guardianship proceedings pursuant to Article 81 of the Mental Hygiene Law for the appointment of a guardian or guardians on behalf of a billionaire husband and wife, for an order:

(1) appointing a forensic accountant to review both Anonymous B (husband/father) and Anonymous D's (wife's/mother's) personal financial accounts and trust accounts, as well as Anonymous B's business entities from 2024 through present;

(2) appointing an expert appraiser to assist the co-guardians with the inventory and valuation of valuable personal property located at the primary residence of Anonymous B and Anonymous D;

(3) directing that the inventory be conducted with a videographer, court stenographer, and the court present;

(4) appointing an independent doctor to review all medical records of Anonymous B and Anonymous D from January 2024 through present; and

(5) directing that any information gathered by these experts be kept confidential prior to the release of the court evaluator's report.

Sons Anonymous A, Anonymous E, and Anonymous F partially oppose motion; Anonymous E requests that the court evaluator obtain his father's medical records from 2017, the time his father was allegedly diagnosed with Alzheimer's disease, to the present. During oral argument, respective counsel to Anonymous B and D consented to the application on the condition that any information pertaining to them not be shared with anyone except the court and court appointees until there is a further order by this court regarding the question of its continued confidentiality.

Anonymous A does not oppose the request to have forensic accounting performed on Anonymous B's assets; instead his counsel urges the court to authorize the accounting to begin six years earlier in the year 2019, not 2024, but exclude a specific entity, Broad Metro, in the forensic accounting.

The Court is cognizant of Anonymous A's concern about Anonymous B's asset and property management and any purported undue influence during the time period he is requesting. Presently, there are no allegations in Anonymous A or F's petitions regarding their father's capacity in 2019. Anonymous E alleges that in 2017 his father received a diagnosis of Alzheimer's disease. A forensic accounting now, prior to any determination of capacity, of at least eighty-eight (88) separate business entities over a seven year period, is in contravention of Mental Hygiene Law 81.07(1)(b), which requires an expeditious determination of capacity because of the possible deprivation of the alleged incapacitated person's civil liberties for the in order to protect that individual from physical and financial harm. The extensive scope of the forensic accounting is premature at this time.

Anonymous A's proposed exclusion of Broad Metro from the forensic accounting, on the ground that it could harm current business dealings with certain municipalities, cannot be granted since it is not disputed that Anonymous B was an owner/stakeholder in the subject [*2]business entity until September 2025, when Anonymous A purchased B's interest.

Anonymous F's opposes the appointment of an appraiser and the appointment of an independent expert to conduct a medical review of Anonymous B and D's medical records.

An appraisal of Anonymous B and D's personal property is absolutely necessary since there is purportedly in a vault and throughout B and D's residence over one hundred million dollars worth of jewelry, along with unknown quantities of gold and valuable artwork. The appraisal is necessary to ascertain the amount of insurance that is necessary to protect against any loss, and to ascertain the amount of a bond that the guardians may need to obtain.

The court evaluator has sufficiently demonstrated that Anonymous B's and D's medical records are necessary to be obtained and reviewed as part of the evaluation of the critical issue of whether B and/or D lacked capacity on April 3, 2025, when inter alia a power of attorney was executed. Mental Hygiene Law § 81.09(d) specifically permits the court evaluator to apply for permission to inspect an alleged incapacitated person's medical and psychiatric records, and it allows the court to order that disclosure notwithstanding the physician-patient privilege (see, People v. Rivera, 25 NY3d 256, 262). Mental Hygiene Law § 81.09(c) allows the court evaluator to make a recommendation as to the proper course of treatment for an alleged incapacitated person based upon the information provided by "medical, psychological and/or psychiatric examinations." The admissibility of these records and any testimony pertaining to those records will be determined by this Court during the trial of this contested proceeding.

Accordingly, the motion by the court evaluator for the appointment of experts to assist her in her investigation of inter alia whether Anonymous B and/or Anonymous D require the appointment of a guardian, and if so who should be that guardian, is granted in its entirety (see, In re Lee "I", 265 AD2d 750, 752, and consequently it is

ORDERED, that Heidi Muckler, CPA, fiduciary number 246642, 600 Broadway, Unit A, Lynbrook, NY 11563, (516) 569-9333, heidi@hfmvaluation.com, is appointed to immediately conduct a forensic accounting of Anonymous B's business entities, including but not limited to those named in the order to show cause, from 2024 through present; and it is further

ORDERED, that geriatric psychiatrist Dr. Hindi Mermelstein, M.D., 185 Great Neck Road, Ste 310, Great Neck, NY 11021, (516) 319-4704, is appointed to immediately review the medical records of Anonymous B and Anonymous D for the year 2017 and from January 2024 to the present; and it is further

ORDERED, that the personal needs guardian immediately execute authorizations to obtain said medical records, and it is further

ORDERED, that Dr. Mermelstein may, in her discretion, meet with and examine Anonymous B and/or Anonymous D if she believes it is necessary to assist her in preparing her report for the court and the court examiner, and in that event the examination will take place at a mutually convenient time; and it is further

ORDERED, that Charles T. Rosoff, ASA, MRICS, of Appraisal Services Associates, 244 Madison Avenue, Suite 526, New York, NY 10016, (212) 679-3400, appraisals@appraisalserv.com, is appointed to assist with the inventory and assessment of the value of the personal property of Anonymous B and Anonymous D, including artwork and jewelry; it is further

ORDERED, that all medical records, business records, appraisals, valuations, and any other information obtained in course of any of the aforementioned appointees investigations and [*3]roles shall only be provided to the court evaluator, co-guardians, and court appointed counsel to Anonymous B and Anonymous D, and shall not be e-filed or provided to any other parties or entities absent further order of the Court; it is further

ORDERED, that the appraisal and inventory shall occur on May 29, 2026, and be conducted, in coordination with this Court and the co-guardians, in the least intrusive way possible so as to not interfere with the well-being of Anonymous B and Anonymous D, and it is further

ORDERED, that Hector Herrera, Professional Videographer for the Nassau County Bar Association, 33 Ryder Place, East Rockaway, NY 11518, HHerrera@nassaubar.org, is appointed as videographer to film and record the inventory of B and D's personal property; and it is further

ORDERED, that this Court will award reasonable compensation to the court-appointed experts in this order based upon the affidavits or affirmations they will submit to the court which will specify the time they spent and the work they performed; and it is further

ORDERED, that the awards of reasonable compensation shall be borne by the guardianship estate in the event this Court finds that Anonymous B and/or Anonymous D are found to be incapacitated or in need or a guardian pursuant to Mental Hygiene Law § 81.02, and it is further

ORDERED, that in the event a guardian is not appointed for Anonymous A and Anonymous B, the petitioner and cross-petitioners are responsible for paying one-third of each award.

The foregoing constitutes the decision and order of this Court.

ENTER

DATED: May 21, 2026

HON. GARY F. KNOBEL J.S.C.