In re the Estate of Marri

On submission of a decree in this accounting proceeding, the executors seek multiple commissions. SOPA 2307 (subd. 5) allows each fiduciary, up to a total of three, one full commission “ if the gross value of the principal of the estate accounted for amounts to $100,000 or more ”. The computation of commissions as claimed by them is set forth in an amended schedule “ I ” to the account. As is evident from that amended schedule, it is only by the addition of income earned during administration set forth in schedule “ A-2 ” that the estate totals more than $100,000. However, the statute itself…