In re the Estate of Zirinsky

*607OPINION OF THE COURT

John B. Riordan, J.

Submitted for decision in this executor’s accounting is the threshold issue of virtual representation. For the reasons that follow, the court rules that the petitioner’s implicit reliance on SCPA 315 is unpersuasive and that virtual representation does not apply to the children of Jill Zirinsky Hirsch and Linda Zirinsky Gilbert.

Ralph Zirinsky died a resident of Nassau County on June 29, 1980. His will was admitted to probate in this court and letters testamentary were issued on August 11, 1980 to his wife, Ruth Zirinsky, and his son, Robert Zirinsky. The…