In re Cruickshank

Weiss, J. P.

Appeal from a decree of the Surrogate’s Court of Saratoga County (Doran, S.), entered February 10, 1986, which granted petitioner’s motion to dismiss respondent’s appeal on the ground that it was not perfected in a timely manner.

*898G. Alan Cruickshank died November 15, 1982. In July 1984, petitioner, as executrix of the estate, filed a petition to determine the estate tax due under Tax Law article 26. A notice of appearance and consent was signed by counsel for both petitioner and respondent, the State Tax Commission, and a pro forma order was entered October 19, 1984 fixing the…