In the Matter of the Accounting of Philip R. Underhill, as Executor

Summary

The New York Court of Appeals affirmed the lower courts' order vacating the portion of the surrogate's decree that awarded the executor a judgment against a legatee for an alleged over‑payment. The court held that a surrogate's jurisdiction, limited to powers expressly granted by statute, does not include the authority to render such an affirmative judgment. Consequently, any recovery by the executor must be pursued in a separate action.