In re the Estate of Moore

Wingate, S.

The extent of the obligation of the fiduciary of a deceased fiduciary to account for the transactions of the latter in respect of the underlying estate is specified in section 257 of the Surrogate’s Court Act. It requires an accounting “ for the acts and doings of the decedent, and for the trust property which had come into his possession or into the possession of the decedent.”

It was held in Matter of Walton (112 App. Div. 176, 180) that an accounting to the extent indicated is compellable by any person interested in the underlying, estate.

The statute contemplates two varieties of…