In re Troescher

The appellant raises no question as to the form of procedure adopted and apparently concedes that the promissory note for $9,520 listed as an asset at its face amount, was worthless and without value at the time of the testator’s death. The only contentions raised are based upon the alleged lack of power of the Surrogate to modify the pro forma order fixing the amount of the tax after the time to appeal had elapsed. As a general proposition the Surrogate lacks such power but there are exceptions to the rule and, in our opinion, the undisputed facts presented by this record bring this case…