Massaglia

*771 Opinion

The Security Pacific National Bank (hereafter “Security”), special administrator of the estate of Joseph Massaglia, Jr., deceased, on the one hand, and Laura Massaglia, objector to the first and final account and report of Security and Hong Kong Bank of California, administrator with the will annexed, on the other hand (hereafter “objector” and “Hong Kong” respectively) each appeal from portions of an order and judgment settling the first and final accounting of Security.

Because of the pendency of a will contest, Security was appointed special administrator with “the same powers, duties and obligations [as] a general administrator.” (Prob. Code, § 465.)

Security ultimately filed its first and final account and report, together with petitions for approval of monies paid out and for allowance of statutory and extraordinary fees for itself and its counsel. Objector filed her objections to much of the account and report. A lengthy hearing was held. The court made findings of fact and conclusions of law and filed its order and judgment settling the first and final account and report. This order, from portions of which the two appeals were taken, sustained some of the…