In re the Estate of Crerar
New York Surrogate's Court
Application by the executors herein to dismiss the proceeding instituted by the comptroller to determine the Transfer Tax.
1Opinion of the Court
Fitzgerald, S.
Application is made by the executors to dismiss the proceeding instituted by the comptroller to determine the transfer tax. The grounds alleged for the application are as follows: First. Lack of jurisdiction. Second. Because more than six years have elapsed since the death of the decedent; Third. Because more than two years have elapsed *542since the entry of the decree of the surrogate. Fourth. Because of laches of comptroller in not moving for reappraisal before the discharge of the executors. Fifth.- Because the executors have been duly discharged by a court of competent…
2Cases cited9 opinions
- Matter of Estate of RomaineNew York Court of Appeals · 1891
- In Re the Appraisal, Under the Legacy & Inheritance Tax Act, of the Property of JamesNew York Court of Appeals · 1894
- Matter of Estate of WolfeNew York Court of Appeals · 1893
- In re the Appraisal of the Property of EmburyAppellate Division of the Supreme Court of the State of New York · 1897
- In re Estate of SchermerhornAppellate Division of the Supreme Court of the State of New York · 1899
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