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Matter of Piccolo 2011 NY Slip Op 33236(U) November 2, 2011 Sur Ct, Nassau County Docket Number: 2010-362445 Judge: III., Edward W. McCarty Republished from New York State Unified Court System's E-Courts Service. Search E-Courts (http://www.nycourts.gov/ecourts) for any additional information on this case. This opinion is uncorrected and not selected for official publication.

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SURROGATE'S COURT OF THE STATE OF NEW YORK COUNTY OF NASSAU ----------------------------------------------------------------------X In the Matter of the Estate of STEPHEN T. PICCOLO, Deceased. -----------------------------------------------------------------------X In this probate proceeding, counsel for the executor has objected to a request from the court's accounting department for the payment of an additional fee of $625.00 pursuant to 22 NYCCR 207.20 [d] upon the executor's required filing of his "List of Assets - Inventory" (22 NYCCR 207.20 [a]). The additional payment was requested based upon the inclusion in the completed form of real property located in North Carolina. The executor excluded that property from the gross value of the estate as reported on the probate petition (when the value based fee was initially calculated) because the form for that petition arguably required that improved and unimproved real property be listed only if it is located in New York State (see Turano & Radigan, New York Estate Administration, 2011 edition,

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