In re the Estate of Cosentino

*1022OPINION OF THE COURT

Lee L. Holzman, J.

In this application by the decedent’s spouse to judicially settle her account both as the temporary and permanent administratrix of his estate, it appears that an issue of first impression has been presented. The issue is whether maintenance payments totaling $49,000 that were paid to the petitioner as the spouse of an absentee pursuant to SCPA 907 should, in light of the fact that a judicial determination has now been rendered declaring that the decedent died prior to the date that these payments commenced, be treated as an advance payment of the funds…