In re the Accounting of Boettger

McGrath, S.

The issues presented by the objections to the account of the trustee are determined as follows:

The questions raised herein respecting the excessive valuations placed upon the Yonkers realty by the trustee in the estate tax proceedings, and the excessive estate taxes paid as a result thereof are resolved by the prior decrees herein. These transactions were fully set forth in a prior account which was settled by a decree. As to such matters the decree is conclusive (Matter of Roche, 259 N. Y. 458; Matter of Edwards, 279 App. Div. 841).

The request of the special guardian to surcharge…