In re the Accounting of Kottle

New York Surrogate's Court

In re the Accounting of Kottle

13 Misc. 2d 970, 179 N.Y.S.2d 196, 1958 N.Y. Misc. LEXIS 2427

CourtNew York Surrogate's Court

DecidedOctober 31, 1958

StatusPublished

Cited by2 cases

This text of 13 Misc. 2d 970 (In re the Accounting of Kottle) is published on Counsel Stack Legal Research, covering New York Surrogate's Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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In re the Accounting of Kottle, 13 Misc. 2d 970, 179 N.Y.S.2d 196, 1958 N.Y. Misc. LEXIS 2427 (N.Y. Super. Ct. 1958).

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Opinion

John D. Bennett, S.

In this accounting proceeding the fee of the attorney for the executor is fixed in the amount of $5,500 which includes the sum of $1,400 previously paid by the executor. Such amounts are for all services rendered, including the submission of a decree hereunder and implementation thereof.

The amount requested for disbursements, including the $150 already paid, is directed to be itemized in an affidavit submitted with the decree. No amounts will be 'allowed for matters which the courts uniformly consider to be overhead expenses in the management of a law office (see e.g., Matter of Lange, 172 Misc. 437; Matter of Lieberman, 151 N. Y. S. 2d 166, 169).

The request for the fixation of the certified public accountants’ fees is denied on the basis that there is no statutory authority for any such proceeding in the Surrogate’s Court. As was stated in Matter of Harrison (N. Y. L. J., Aug. 12, 1952, p. 236, col. 3): “ Having assumed the responsibility of retaining the accountant, the executors should either have paid him. what they deemed to be the reasonable value of his services or, at least, allowed Ms claim and set it up in the account, leaving it to the parties in interest in the proceeding to take -such action therein as they might be advised. The court deems the procedure adopted by the executors as improper and without statutory authority.”

In regard to -said claim the executor should either allow or reject it.

Proceed accordingly.

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John D. Bennett, S.

In this accounting proceeding the fee of the attorney for the executor is fixed in the amount of $5,500 which includes the sum of $1,400 previously paid by the executor. Such amounts are for all services rendered, including the submission of a decree hereunder and implementation thereof.

The amount requested for disbursements, including the $150 already paid, is directed to be itemized in an affidavit submitted with the decree. No amounts will be 'allowed for matters which the courts uniformly consider to be overhead expenses in the management of a law office (see e.g., Matter of Lange, 172 Misc. 437; Matter of Lieberman, 151 N. Y. S. 2d 166, 169).

The request for the fixation of the certified public accountants’ fees is denied on the basis that there is no statutory authority for any such proceeding in the Surrogate’s Court. As was stated in Matter of Harrison (N. Y. L. J., Aug. 12, 1952, p. 236, col. 3): “ Having assumed the responsibility of retaining the accountant, the executors should either have paid him. what they deemed to be the reasonable value of his services or, at least, allowed Ms claim and set it up in the account, leaving it to the parties in interest in the proceeding to take -such action therein as they might be advised. The court deems the procedure adopted by the executors as improper and without statutory authority.”

In regard to -said claim the executor should either allow or reject it.

Proceed accordingly.

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Bluebook (online)

13 Misc. 2d 970, 179 N.Y.S.2d 196, 1958 N.Y. Misc. LEXIS 2427, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-accounting-of-kottle-nysurct-1958.

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