Executor’s account should state assets as of date of death, and include receipts and disbursements beginning with date of death, and not from date of executor’s appointment.  Executor also has duty to investigate the amounts and distributions of assets passing outside of the estate, for both accounting and inheritance tax purposes, and to account for what inheritance tax was paid on what transfers.  Other objections to the account were dismissed, except for property expenses which the will directed should be paid by beneficiaries.  Klingel Estate, 7 Fid.Rep.3d 157 (Monroe Co. O.C. 2017).