N.Y. Surrogate's Court Procedure Act § 2001: Definition When used in this article the term fiduciary includes, where no fiduciary has been appointed, any person in actual or construc...

§ 2001. Definition

When used in this article the term fiduciary includes, where no

fiduciary has been appointed, any person in actual or constructive

possession of any property required to be included in the gross estate

or the New York gross estate of the decedent as determined under article

10-c or article 26 of the tax law.