In re DiGiovanna
| Decision Date | 01 March 2017 |
| Citation | 48 N.Y.S.3d 508,148 A.D.3d 699 |
| Parties | In the Matter of Mary DiGIOVANNA, deceased. Victoria Saline, respondent; Phyllis Hartman, appellant. |
| Court | New York Supreme Court — Appellate Division |
148 A.D.3d 699
48 N.Y.S.3d 508
In the Matter of Mary DiGIOVANNA, deceased.
Victoria Saline, respondent;
Phyllis Hartman, appellant.
Supreme Court, Appellate Division, Second Department, New York.
March 1, 2017.
Michael J. Gaynor, Greenlawn, NY, for appellant.
Rayano & Garabedian, P.C., Central Islip, NY (Michael Garabedian and Janine M. Rayano of counsel), for respondent.
RUTH C. BALKIN, J.P., LEONARD B. AUSTIN, SANDRA L. SGROI, and HECTOR D. LaSALLE, JJ.
In a probate proceeding in which Victoria Saline, as co-executor of the estate of Mary DiGiovanna, petitioned for the judicial settlement of her intermediate account of the estate, the objectant, co-executor Phyllis Hartman, appeals, as limited by her brief, from so much of a decree of the Surrogate's Court, Suffolk County (Czygier, Jr., S.), dated December 1, 2014, as, upon a decision of the same court dated September 30, 2014, made after a nonjury trial, inter alia, dismissed objections related to the petitioner's exclusion of a certain investment account from the estate's assets, the petitioner's temporary transfer of real properties to herself, and the accuracy and completeness of the petitioner's accounting.
ORDERED that the decree is affirmed insofar as appealed from, with costs payable by Phyllis Hartman personally.
When petitioning for judicial settlement of an account, the party submitting the account has the burden of proving that he or she has fully accounted for the entire estate (see Matter of Doman, 110 A.D.3d 1073, 1074, 973 N.Y.S.2d 782 ; Matter of Crane, 100 A.D.3d 626, 628, 953 N.Y.S.2d 170 ; Matter of Tract, 284 A.D.2d 543, 543, 727 N.Y.S.2d 148 ; Matter of Schnare, 191 A.D.2d 859, 860, 594 N.Y.S.2d 827 ). " ‘While the party submitting objections bears the burden of coming forward with evidence to establish that the account is inaccurate or incomplete, upon satisfaction of that showing the accounting party must prove, by a fair preponderance of the evidence, that his or her account is accurate and complete’ " (Matter of Gallagher, 81 A.D.3d 825, 825, 916 N.Y.S.2d...
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