In re the Estate of Duell

—Order, Surrogate’s Court, New York County (Renee Roth, S.), entered October 7, 2002, which, inter alia, granted the motion of objectant Irene Duell to vacate those portions of petitioner’s accounting based on appraisals of estate property differing from the appraisal of Cushman & Wakefield, which appraisal was accepted by the court, unanimously affirmed, with costs.

The Surrogate properly held that petitioner’s appraisal, *224submitted in support of his final accounting of the estate property, was incorrect to the extent petitioner relied upon valuations of estate properties that differed from…