In Re the Appraisal of the Estate of Scrimgeour
New York Court of Appeals
Appeal from a order of the Appellate Division of the • Supreme Court in the second judicial department, entered March 6, 1903, which affirmed an order of the Kings County Surrogate’s Court vacating a former decree assessing a transfer tax on the estate of William Scrimgeour, deceased.
1Per curiam
Both parties mistakenly supposed that the estate was, under the law, subject to a transfer tax. The proposition was not litigated nor decided, but assumed. We think it was within the power of the surrogate, on an application to his discretion and favor, to open the case, relieve the respondents from the consequence of their mistake and set aside the order which had been erroneously made.
The order appealed from should be affirmed, with costs.
Parker, Ch. J., Gray, O’Brien, Bartlett, Haight, Cullen and Werner, JJ., concur.
Order affirmed.
2Cited by22 opinions
- In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'BerryNew York Court of Appeals · 1904
- In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
- In re the Transfer Tax upon the Estate of PutnamAppellate Division of the Supreme Court of the State of New York · 1927
- In re Weiler's EstateNew York Surrogate's Court · 1910
- In re the Appraisal under the Transfer Tax Acts of the Property of BackhouseAppellate Division of the Supreme Court of the State of New York · 1906
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