In re the Estate of Kramer

This is a motion pursuant to CPLR 3213 for summary judgment in an accounting proceeding. Objectants move for summary judgment on five issues: (1) apportioning Federal and State estate taxes among all beneficiaries ; (2) disallowing payments to the accountant for accounting services; (3) disallowing commissions to the executors; (4) disallowing fees to the attorney; (5) apportioning administration expenses and debts among the beneficiaries.

*663Petitioner opposes objectant’s motion for summary judgment and cross-moves to dismiss the objections. The court grants objectant’s motion on the first count…