In re Estate of Schermerhorn
Appellate Division of the Supreme Court of the State of New York
Appeal by James A. Roberts, Comptroller of the State of Mew York, Bird S. Coler, comptroller of the city of Mew York, and William C. Schermerhorn, sole acting executor of the last will and testament of Edmund H. Schermerhorn, deceased, from an order of the Surrogate’s Court of Mew York county, entered in said Surrogate’s Court on the SYth day of April, 1898, decreeing that an appraisal theretofore rnadein the proceeding'was erroneous,'in so . far as it related to certain…
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Appeal by James A. Roberts, Comptroller of the State of Mew York, Bird S. Coler, comptroller of the city of Mew York, and William C. Schermerhorn, sole acting executor of the last will and testament of Edmund H. Schermerhorn, deceased, from an order of the Surrogate’s Court of Mew York county, entered in said Surrogate’s Court on the SYth day of April, 1898, decreeing that an appraisal theretofore rnadein the proceeding'was erroneous,'in so . far as it related to certain sécurities, and that the payment of the transfer tax so assessed, so far as it related to said securities, was made in…
1Opinion of the Court
Van Brunt, P. J. :
We fail to find, and our attention has not been called, to any authority conferred upon the surrogate to make such an order as the one appealed from. There are provisions for reviewing the determination of the surrogate by appeal and there are also provisions authorizing the' surrogate under certain circumstances to modify and set aside' adjudications which may have been made . by him. The application made to the surrogate in this ease falls under neither of these heads; and the relief granted is not embraced within any power which the surrogate possesses.
The order appealed…
2Cited by8 opinions
- In re RiceAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Transfer Tax On the Estate of ScrimgeourNew York Surrogate's Court · 1902
- In re the Estate of FultonNew York Surrogate's Court · 1899
- In re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of RiceNew York Surrogate's Court · 1899
- In re Clarkson's EstateNew York Surrogate's Court · 1912
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