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*1 In this contested accounting proceeding in the estate of Mary O’Leary, petitioner, a beneficiary and executor of decedent’s estate, moves to dismiss objections filed by a another beneficiary (“objectant”).Decedent died on October 4, 2013. Her will was admitted to probate in Bronx County Surrogate’s Court where petitioner also commenced a proceeding for judicial settlement of her account. Objectant filed objections to petitioner’s legal fees and to her failure to account for the proceeds of a life insurance policy as an estate asset. The proceeding was then transferred to this court.Petitioner’s motion to dismiss does not specify the statutory grounds upon which it is based. In view of the substance of her arguments, the court will consider her motion as one based upon objectant’s failure to state a valid objection (CPLR 3211[a][7]), or as one based upon the documentary evidence (CPLR 3211[a][1]).On a motion to dismiss objections to a fiduciary’s account, the facts alleged by the objectant must be deemed to be true, and the objectant is to be afforded “the benefit of every favorable inference” (Matter of Mercer, NYLJ, June 17, 2015, at 27, col 6 [Sur Ct, Suffolk County] quoting Matter of Lee, 96 AD3d 941, 942 [2012]; Matter of Shay, NYLJ, Dec. 9, 2011,

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