Summary
This Appellate Division, Third Department decision reviews a Surrogate's Court decree denying an estate executor's objections to an auctioneer's accounting under SCPA 2103. The court held that while the executor met his initial burden of proving the consigned property was an estate asset, the respondent auctioneer sufficiently demonstrated proper disposal by providing available sales records and explaining why certain requested data were unavailable. Finding no abuse of discretion, the court affirmed the lower court's order.
Topics
Practice areas
Questions Presented
- Whether the Surrogate's Court abused its discretion in affirming respondent’s accounting under SCPA 2103.
Holdings
- The Surrogate's Court did not abuse its discretion; the decree is affirmed.
Key quotations
“A fiduciary petitioning under SCPA 2103 must show that someone is wrongfully holding property that belongs to the estate. The petitioner bears the initial burden of proving that the subject property is an asset of the estate, and, if successful, the burden then shifts to the respondent to demonstrate that the asset was properly disposed of.” (*2)
“We do not find that Surrogate's Court abused its discretion in accepting this response as adequate.” (*4)
Factual background
Jack R. Friedman died in May 2018. Executor John C. Wirth Jr. contracted with Scott D. Gussin to clean out the home and to consign personal property for auction. Respondent held an online auction in November 2019 and later provided limited accounting information. Petitioner sought a supplemental accounting, alleging missing information. The Surrogate's Court ordered additional details, which respondent partially provided. Petitioner objected, claiming the response was inadequate.
Procedural history
The Surrogate's Court ordered respondent to provide a detailed accounting of consigned property. Respondent supplied records; the court found the response adequate and denied petitioner’s objections. Petitioner appealed the April 2023 order.