In re the Accounting of Makowski

Johh D. Bennett, S.

The executor has petitioned for a judicial settlement of his account.

Of particular interest in this proceeding is a claim made by Hew York State, which was declined by the estate’s representative. The claim is for $2,948 for care, maintenance and treatment of the incompetent daughter of the decedent, which the executor admits had accrued prior to the death of the decedent. The significant feature that distinguishes this claim from those discussed in the cases cited, is that the commissioner insists on pursuing his claim against the father’s estate, even though the…