Estate of Sweetland

[¶ 1] Irene Mailhiot, personal representative of the Estate of Robert E. Sweet-land, appeals from the judgment entered in the Cumberland County Probate Court {Childs, J.) ordering that she reimburse the Estate of Sweetland in the amount of $40,613.26. She contends that she should be compelled to reimburse the estate only for 10% of the court’s surcharge. We disagree and, therefore, affirm the judgment of the Cumberland County Probate Court.

*1018I. BACKGROUND

[¶ 2] Robert E. Sweetland of Windham, Maine, died testate on January 24, 1997. Pursuant to his Last Will and Testament, Irene Mailhiot of…