In re the Estate of Benjamin

In a proceeding under article 10-C of the Tax Law, a pro forma order was entered in the Surrogate’s Court, Putnam County, establishing the value of the decedent’s taxable estate and the amount of the estate tax thereon. Appellant, a devisee and legatee under the decedent’s will, appealed to the Surrogate from the pro forma order (Tax Law, § 249-x) urging that several estate assets had been undervalued and that this had resulted from the misconduct of the executor. The Surrogate made an order which affirmed the pro forma order and dismissed the appeal without prejudice to the right of…