In re the Estate of Masterson

Crew III, J.P.

Appeal from a decree of the Surrogate’s Court of Schenectady County (Kramer, S.), entered September 12, 2006, which, among other things, judicially settled the account of petitioner as executor of decedent’s estate.

Caroline Masterson (hereinafter decedent) died testate in February 2001, survived by her two adult children, petitioner and respondent. Prior to her death, in or about 1980, decedent executed a durable power of attorney designating petitioner as her attorney-in-fact. In 1997, when decedent’s severe arthritis progressed to the point that she was unable to write…