Matter of Simpson

In Matter of Simpson (61 Misc. 2d 307 [1969]) the executor died after he filed his account but before a decree was entered. Thereafter, his attorney was appointed as successor executor. The court disallowed any commissions to either the deceased executor or the successor, noting, inter alia, the following: (1) awarding commissions was discretionary due to the death of the executor prior to the conclusion of the accounting proceeding; (2) the attorney was compensated for legal services not only in the estate but also in a proceeding involving the committee for the decedent's brother, the sole beneficiary of the estate; (3) it would be bad precedent to allow small estates to languish for an inordinate amount of time.