Peters, J.
In November 1998, petitioner became the executor of the estate of Helen A. Curtis. By order of Surrogate's Court in December 2000, his letters testamentary were revoked and he was ordered to file an accounting proceeding. Respondent, a distributee, was appointed as the administrator. In January 2001, petitioner commenced this proceeding for an accounting seeking reimbursement for numerous expenses that he had
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