ESTATE OF EDYTHE FEINBERG, Deceased (04/2511/B) — The administrator of the estate of Edythe Feinberg, decedent’s daughter, filed a petition for a judicial accounting following objectant’s petition to compel her to account. Objectant is a judgment creditor of decedent’s estate, having obtained a New York County Civil Court judgment against the estate in 2005 for $13,433.25. She objects to Schedule A of the accounting which reports that there are no estate assets. This assertion is based on the fact that decedent at her death held an interest in a checking account balance of $16, 693.97. Objectant further challenges attorneys’ fees shown on Schedule C of the account alleging that such fees were expended for petitioner’s individual benefit, rather than for the benefit of the estate. Petitioner contends that the checking account was held by her and decedent jointly with rights of survivorship and that it therefore passed to her outside of the estate. Objectant counters that decedent added petitioner’s name to the checking account only as a matter of convenience and that therefore the account should have been reported on Schedule A as an estate asset. This decision follows a one-day bench trial.
In a contested accounting proceeding, the accounting party has the burden of establishing that she has accounted for all administrable assets of the estate (see, Mtr of Schnare, 191 A.D. 2d 91 [3rd Dept 1993]). As a rule, the fiduciary makes a prima facie showing by filing her account with a supporting affidavit attesting to its accuracy. Petitioner has done so. Objectant therefore “has the initial burden of coming forward with evidence to establish that the amounts set forth are inaccurate or incomplete” (Matter of George P., 83 AD3d 1079 [2nd Dept 2011], citing Matter of Campione 58 AD3d 1032, 1034 [3rd Dept 2009]; Matter of Robinson, 282 AD2d 607 [2nd Dept 2001]) (see also Schulman v. Levy, Sonet & Siegel, 302 AD2d 321 [1st Dept 2003]). Objectant’s evidence in this case is proof as to the existence of the checking account with a pending balance at issue.
