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2006 New York Code - When estate for life of third person is real property; when personal property



 
  § 6-1.3 When  estate  for  life  of  third person is real property; when
            personal property
    A disposition of real property for the life of a third person, whether
  limited to heirs or otherwise, is real property only during the life  of
  the grantee or devisee; after his death it is personal property.

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