In re the Judicial Settlement of the Account of Niederstein
Appellate Division of the Supreme Court of the State of New York
Appeal by Louisa Niederstein, as guardian, etc., and others, from so much of a decree'of the Surrogate’s Court of the county of Queens, entered in said Surrogate’s Court on the 2d day of July, 1912, as grants the People of the State of New York a right of preference in the payment of their claim against the estate.
1Opinion of the Court
Carr, J.:
This appeal brings up for consideration the question to what extent, if any, the State is entitled to a priority or preference in payment of its claims against the estate of a decedent whose assets are insufficient to pay in full the claims of creditors established against it. The decedent John Niederstein died a resident of the county of Queens, leaving a last will and testament. Among his admitted debts was a claim resting upon a judgment entered against him before his death, a further claim for moneys received by him as the general guardian of an infant, and a claim in favor of…
2Cases cited3 opinions
- United States v. FisherSupreme Court of the United States · 1805
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- Matter of Carnegie Trust CompanyNew York Court of Appeals · 1912
3Cited by18 opinions
- United States F. & G. Co. v. BramwellOregon Supreme Court · 1923
- Buena Vista County v. Marathon Savings BankSupreme Court of Iowa · 1924
- Davis v. PullenCourt of Appeals for the First Circuit · 1922
- In re the Estate of PhillipsNew York Surrogate's Court · 1938
- In re the Final Accounting of StilesNew York Surrogate's Court · 1926
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