In re the Estate of La Valley

Carpinello, J. Appeal from an order of the Surrogate’s Court of Clinton County (Lewis, S.), entered June 2, 1995, which, inter alia, granted petitioner’s application to disallow a claim made by respondent against the estate of Genevieve La Valley.

Genevieve La Valley (hereinafter decedent) died testate on June 11, 1990. Two of decedent’s sons, petitioner and respondent, were named as coexecutors of her last will and testament and letters testamentary were duly issued to them in July 1990. Significantly, the second paragraph in decedent’s will reads as follows:

"I have, during 1988, borrowed the…