In re the Appraisal of the Estate of Smith
New York Surrogate's Court
Application to reopen a decree assessing a transfer tax. . f
1Opinion of the Court
Thomas, S.
The only question presented, or which can. properly be considered upon this appeal, is as to whether the executor of the decedent now moving was properly brought before the 'court by an order to show cause served upon him by mail, he being a resident of a foreign jurisdiction, instead of by a citation issued and published in the form required to initiate the proceedings in this court that are required by law to be so commenced. It has for many years been the practice in this court to initiate proceedings in this court for the reopening or vacating of decrees by order to show cause…
2Cited by4 opinions
- In re the Judicial Settlement of the Account of WatersAppellate Division of the Supreme Court of the State of New York · 1918
- In re the Estate of ShontsNew York Surrogate's Court · 1919
- In re SmithAppellate Division of the Supreme Court of the State of New York · 1910
- In re the Accounting of KaufmanNew York Surrogate's Court · 1951