In re the Estate of Albasi

OPINION OF THE COURT

Lee L. Holzman, J.

In this SCPA 1809 proceeding, the executrix seeks to disallow the claim of the Department of Social Services of the City of New York (DSS) against the estate in the sum of $230,615.57 for medical services rendered to the decedent from April 25, 1997 to April 21, 2000. The parties agreed that the court should *315determine the matter on the papers submitted, treating it as a motion and cross motion for summary judgment.

The question of first impression that is presented is whether trust principal appointed pursuant to a power of appointment created in an…