Smith v. Cornell
The Superior Court of New York City
Appeal by defendant irom judgment, in favor of plaintiff, entered upon a decision of a judge at special term. The facts appear in the opinion. argued :—I. The statute provides for the order of the payment of the debts of a decedent, giving priority to : 1. “ Debts entitled to a preference, ■under the laws of the United States ; 2. Taxes assessed upon the estate of the deceased previous to his death,” &c. (Redf. Burr.
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Appeal by defendant irom judgment, in favor of plaintiff, entered upon a decision of a judge at special term. The facts appear in the opinion. argued :—I. The statute provides for the order of the payment of the debts of a decedent, giving priority to : 1. “ Debts entitled to a preference, ■under the laws of the United States ; 2. Taxes assessed upon the estate of the deceased previous to his death,” &c. (Redf. Burr. Pr. 539). This provision is made for the benefit of the government, and because “the personal property is liable to be sold for taxes,” by the authorities (Seabury v. Bowen, 3…
1Opinion of the Court
By the Court.
Sedcwicick, Ch. J.
The plaintiff is-said to be the only daughter and heir-at-law of defendant’s testator, which intimates that she was the only child. The testator left a widow. His estate was both personal and real. There were, at the time of death/ taxes and assessments which were hens upon the real property. These taxes and assessments were, by the statute, to be paid before unpreferred claims. There were unpreferred debts, as the findings say that the personal estate of the testator was apphcable to the payment of the debts of the testator. It does not appear that the…
2Cases cited1 opinion
- Harrison v. PeckNew York Supreme Court · 1870