— Appeal unanimously dismissed, without costs. Memorandum: The appeal is dismissed as moot since the power of attorney expired on the death of the grantor. Were we to reach the merits, we would reverse as respondent has no standing to commence this proceeding. (Appeal from order of Supreme Court, Erie County, McGowan, J. — accounting.) Present — Callahan, J. P., Denman, Boomer, Balio and Lawton, JJ.