The power “to make gifts, including gifts to my agent,” that was included in a power of attorney signed in 2006, was unlimited, and not limited to gifts to spouse and issue, when the principal had no spouse or issue and the agent was a cousin.  The agent also presented credible evidence that the disputed gifts were made at the direction of the principal, and so the agent was not exercising the discretionary power to make gifts.  The agent did not breach any fiduciary duty by allowing the principal to make other, larger gifts to the agent and his mother in the absence of evidence of any undue influence or an impaired mental state.  Finally, a single accounting discrepancy in an account covering almost seven years was not substantial evidence warranting a surcharge of the agent.  Tyreman Estate, 8 Fid.Rep.3d 66 (Monroe Co. O.C. )