Coleman v. Coleman
New York Surrogate's Court
Petition by William A. Coleman, to require Julia A. Coleman, administratrix, etc., of decedent, to render and settle her account, and pay out of the assets taxes assessed upon any property of which decedent was seized or possessed, either for life or in fee. The facts appear sufficiently in the opinion.
1Opinion of the Court
The Surrogate.
Taxes assessed during the life-time of the deceased, upon certain real property in which he had a life estate, remained unpaid at his death. Are they entitled to preferential payment out of the personalty left by him ? This preference is claimed- under 3 R. S. (6 ed.), 95, § 37, subd. 2. The section provides that *525executors and administrators shall pay the debts of the deceased in the following order : 1. Debts entitled to a preference under the laws of the United States. 2. Taxes assessed upon the estate of the deceased previous, to his death.
I think that the taxes in question…
2Cases cited3 opinions
- Seabury v. BowenNew York Surrogate's Court · 1855
- Gunning v. CarmanNew York Surrogate's Court · 1877
- United States v. CrookshankNew York Court of Chancery · 1832
3Cited by1 opinion
- In re the Estate of McCartyNew York Surrogate's Court · 1936