Legal Opinion
In re the Estate of Bradley
New York Surrogate's Court
Decided December 11, 1975PublishedCited by 2 opinions
1Opinion of the Court
Lawrence E. Kahn, S.
The issue involved in this proceeding is whether or not a mistake in assessing tax in the order fixing tax with regard to an insurance exemption can be remedied by the Surrogate vacating said order. The taxpayer contends that such a mistake can only be remedied by appeal to the Surrogate and in this case, the applicable appeal time expired before a notice of appeal was filed.
Briefly, the facts are as follows: Harry C. Bradley, Jr., died on the 24th day of May, 1972, and his will was probated on August 15, 1972. On October 29, 1973, the New York Estate Tax petition along…
2Cases cited10 opinions
- In re CooganNew York Supreme Court · 1899
- In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Transfer Tax Upon the Estate of MorganNew York Court of Appeals · 1915
- People Ex Rel. Koch v. . OdellNew York Court of Appeals · 1900
- In re the Appraisal under the Acts in Relation to Taxable Transfers of Property of MorganAppellate Division of the Supreme Court of the State of New York · 1914
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re the Estate of VirgillioNew York Surrogate's Court · 1979
- In re the Estate of BunyanNew York Surrogate's Court · 1978