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IN THE MATTER OF ESTATE OF BURKICH

12 A.D.3d 755 (2004)

785 N.Y.S.2d 137

In the Matter of the Estate of LORETTA D. BURKICH, Deceased. SYLVIA D. NEWKERK, as Executor of LORETTA D. BURKICH, Deceased, Appellant; AMY BURKICH, Respondent.

Appellate Division of the Supreme Court of the State of New York, Third Department.

November 4, 2004.

Crew III, J.

Petitioner, as executor of decedent's estate, filed a petition for partial judicial settlement of her intermediate accounting. Respondent, one of decedent's children, filed objections thereto, contending, among other things, that petitioner either improperly valued or simply failed to account for certain property in decedent's estate. Petitioner thereafter moved to dismiss respondent's objections, arguing that respondent failed to raise

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