In re the Accounting of Su-Lien Chen

OPINION OF THE COURT

Eugene E. Peckham, J.

Decedent, Jung-Chao Liu, at his death owned assets in both the United States and Taiwan necessitating proceedings in Taiwan for payment of the estate tax in Taiwan. James, Mark and Jean Liu object to the accounting of Su-Lien Chen, as administrator of her deceased husband’s estate, alleging, among other grounds, that Ms. Chen delayed the estate tax proceedings in Taiwan resulting in a decline in value of the assets of the estate. Objectants are represented in this contested accounting proceeding by the Binghamton firm of Hinman, Howard & Kattell, LLP…