In re the Appraisal of the Estate of Wallace
Appellate Division of the Supreme Court of the State of New York
Appeal by Theodore C. Wallace and others from ah order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 6th day of January, 1902, directing the issuance of a.commission for the purpose of taking the testimony of witnesses without the State of New York. This is a proceeding brought under article 10, chapter 908 of the Laws of 1896, and the acts amendatory thereof, known as the -Transfer Tax Law.
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Appeal by Theodore C. Wallace and others from ah order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 6th day of January, 1902, directing the issuance of a.commission for the purpose of taking the testimony of witnesses without the State of New York. This is a proceeding brought under article 10, chapter 908 of the Laws of 1896, and the acts amendatory thereof, known as the -Transfer Tax Law. The .appeal herein is brought by Lucy E, Wallace, Theodore CL. Wallace and the estate of Theodore C. Wallace from an order of the Surrogate’s Court of the…
1Opinion of the Court
Hatch, J.:
It is the claim of the appellant that the surrogate had no power to issue a commission in thisjproceeding to obtain testimony for use before the appraiser. In Matter of Plumb (64 Hun, 317; affd. on opinion below, 135 N. Y. 661) it was held that the Surrogate’s Court of this State had power to issue a commission to take the testimony of witnesses who are without the State, in a proceeding pending in such courts and that the provisions of sections 887 and 888 of the Code of Civil Procedure apply thereto. By the provisions of the Tax Law (Laws of 1896, chap. 908, § 229) it is, among…
2Cases cited2 opinions
- People ex rel. Dee v. BackusAppellate Division of the Supreme Court of the State of New York · 1896
- In re Appraisal for Taxation of the Estate of FullerAppellate Division of the Supreme Court of the State of New York · 1901
3Cited by1 opinion
- Gubner v. McClellanAppellate Division of the Supreme Court of the State of New York · 1909