Legal Opinion
In re the Estate of Kennedy
New York Surrogate's Court
Decided April 26, 1934PublishedCited by 4 opinions
1Opinion of the Court
Wingate, S.
This is a motion to dismiss an appeal by the State Tax CommissioD from the pro forma order of this court assessing the estate tax. The sole ground upon which it is based is that the appeal was not perfected within the time specified in the statute for that purpose.
Section 249-x provides that any aggrieved party “ may appeal * * * to the surrogate within sixty days from the fixing, assessing and determination of tax by the surrogate * * * upon filing in the office of the surrogate a written notice of appeal.”
The order fixing and assessing the tax in this proceeding was made *293and…
2Cases cited5 opinions
- Archer v. Equitable Life Assurance Society of the United StatesNew York Court of Appeals · 1916
- People Ex Rel. Municipal Gas Co. v. RiceNew York Court of Appeals · 1893
- People ex rel. Cohen v. ButlerAppellate Division of the Supreme Court of the State of New York · 1908
- Flynn v. . Union Surety Guaranty Co.New York Court of Appeals · 1902
- Lucia v. OmelAppellate Division of the Supreme Court of the State of New York · 1899
3Cited by4 opinions
- In re the Estate of SorensenNew York Surrogate's Court · 1949
- In re the Estate of WeilAppellate Division of the Supreme Court of the State of New York · 1952
- Kod-Rose Holding Corp. v. AgliettiCity of New York Municipal Court · 1940
- M.G. v. Rye City School DistrictDistrict Court, S.D. New York · 2025