In re the Estate of Tomeck

Spain, J.P.

Cross appeals (upon remittal from the Court of Appeals) from an order of the Surrogate’s Court of Saratoga County (Seibert, S.), entered January 28, 2005, which, among other things, denied a motion for summary judgment by respondent Commissioner of Social Services of Saratoga County, on his objections to the estate accounting.

When this case was previously before this Court (29 AD3d 156 [2006]), we affirmed the holding of Surrogate’s Court that no implied contract had arisen between Margaret Tomeck (hereinafter decedent) and respondent Commissioner of Social Services of Saratoga…