Opinion
May 15, 1995
Appeal from the Surrogate's Court, Westchester County (Emanuelli, S.).
Ordered that the decree is affirmed, with costs payable to the estate by the appellant personally.
The former executor's payments to the appellant for accounting services are not conclusive proof of the validity of the appellant's claims for such services (see, SCPA 1807; Matter of Hayes, 25 A.D.2d 919; Matter of Rhinelander, 264 App. Div. 607, revd on other grounds 290 N.Y. 31). The evidence adduced at the trial establishes that the accounting services in question were "of no demonstrable value to the estate." Accordingly, the Surrogate properly awarded the respondent a refund on behalf of the estate pursuant to SCPA 2215 (3) (see, Matter of Amico, 175 Misc. 656).
The appellant's remaining contentions are without merit. However, an award of sanctions against the appellant pursuant to 22 NYCRR 130-1.1 is not appropriate. Sullivan, J.P., Copertino, Goldstein and Florio, JJ., concur.