§2402

§ 2402 limits the availability of jury trials in actions brought under 28 U.S.C. § 1346: “[A]ny action against the United States under section 1346 shall be tried by the court without a jury, except that any action . . . under section 1346(a)(1) shall, at the request of either party to such action, be tried by the court with a jury.” A partnership-

(to Eugene Shalik) Trustee Annual Commission $24,906.00 (to Eugene Shalik) Accounting Fees $331,000.00 (to Shalik Morris & Co.) Legal Fees $1,433,740.00 (to Pearl’s Estate) Total $9,200,000.00 (“the Settlement Payment”) Co-Trustee Kalikow on behalf of the Article THIRD Trust shall be responsible for the payment of the fee required pursuant to SCPA § 2402 with respect to entry thereof, if any.

The estate reasons that as a resultofthe September 16 agreed order (1) decedent could not exercise the economic benefits ofthe policy (e.g., change the beneficiary or cancel the policy) and (2) the value ofdecedent's reversionary interest did not exceed 5% of the value ofthe policy. Respondent argues that decedent had a reversionary i