LATEST: HOWARD K STERN was accused of killing his client and lover Anna Nicole Smith in court yesterday (20FEB07) by rival LARRY BIRKHEAD's lawyer. Appearing in a Florida courtroom to testify on the fate of Smith's remains, Stern's "lifestyle" was held responsible for the former Playboy Playmate's tragic demise by attorney DEBRA OPRI. Stern's lawyer KRISTA BARTH complained to JUDGE LARRY SEIDLIN about the remarks, branding them "unacceptable". She said, "Miss Opri did make a statement to my client that he killed Miss Smith." However, Stern, who is fighting Birkhead for paternity of Smith's baby daughter DANNIELYNN, insisted his lover had "emotionally" died months before following her son DANIEL's fatal overdose in September (06). He said, "She talked of death really from the time that I met her." Smith died on her way to hospital earlier this month (08FEB07) after her nurse found her unconscious in a suite at the Seminole Hard Rock Hotel + Casino in Hollywood, Florida.