Opinion
November 23, 1942.
Present — Lazansky, P.J., Carswell, Johnston, Adel and Close, JJ.
Decree of the Surrogate's Court, Orange County, approving the executors' accounts, modified on the law and the facts by adding a provision that the loss of $2,584.70 on the Ernestine M. Smith transaction, for which the accountants have taken credit, be disallowed, and by providing that the executors be surcharged with the amount of $314.09 for Mrs. Smith's unpaid taxes. As thus modified, the decree is unanimously affirmed, with costs to all parties filing briefs, payable out of the estate, and the matter is remitted to the Surrogate's Court for the entry of a decree accordingly. The evidence fails to establish that the executors were justified in releasing Ernestine M. Smith from her obligations to the estate.