Opinion
1554
June 26, 2003.
Order, Surrogate's Court, New York County (Renee Roth, S.), entered October 7, 2002, which, inter alia, granted the motion of objectant Irene Duell to vacate those portions of petitioner's accounting based on appraisals of estate property differing from the appraisal of Cushman Wakefield, which appraisal was accepted by the court, unanimously affirmed, with costs.
John R. Morken, for petitioner-appellant.
Laraine Pacheco, for objectants-respondents.
Pro Se, for additional respondent.
Before: Andrias, J.P., Sullivan, Ellerin, Williams, Lerner, JJ.
The Surrogate properly held that petitioner's appraisal, submitted in support of his final accounting of the estate property, was incorrect to the extent petitioner relied upon valuations of estate properties that differed from the valuations in the prior appraisal by the firm Cushman Wakefield. The Cushman Wakefield appraisal was submitted by the neutral co-executor, was supported by the third co-executor and was previously accepted by the Surrogate, forming the basis for the Distribution Order. Petitioner previously attempted to challenge the propriety of the Cushman Wakefield appraisal, which challenge was rejected by the Surrogate and this Court (see Matter of Duell, 232 A.D.2d 251, lv dismissed 89 N.Y.2d 1030). Thus, the propriety of that appraisal is the law of the case (see generally Bernstein v. 1995 Assocs., 211 A.D.2d 560). Petitioner was afforded a full and fair opportunity to litigate the propriety of the Cushman Wakefield appraisal when he was requested by the Surrogate to submit his own appraisal and plan for distribution, but he declined to avail himself of that opportunity (see generally People v. Evans, 94 N.Y.2d 499, 502).
THIS CONSTITUTES THE DECISION AND ORDER OF THE SUPREME COURT, APPELLATE DIVISION, FIRST DEPARTMENT.