In re the Estate of Cohen

OPINION OF THE COURT

George B. Ceresia, Jr., S.

Petitioner, Key Trust Company as coexecutor, seeks to compel the accounting of Patricia S. Milstein, a coexecutor, for her activities as attorney-in-fact of decedent, Dorothy Cohen, from the date of her appointment to the date of death of Dorothy Cohen.

Patricia S. Milstein opposes this application and argues that the court does not have jurisdiction to compel such an accounting. Respondent Milstein argues that the court lacks *1083authority under SCPA 2205 to order an accounting since the term "Fiduciary” as defined in SCPA 103 (21) does not include an…