Legal Opinion

In re the Estate of Connelly

New York Surrogate's Court

Decided July 15, 1902PublishedCited by 3 opinions

An appeal from such a determination must be taken within sixty -days from the time when it was made, whether or not the surrogate ' has performed his statutory duty of immediately giving notice to all parties known to be interested in the estate of the tax imposed | thereon.

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An appeal from such a determination must be taken within sixty -days from the time when it was made, whether or not the surrogate ' has performed his statutory duty of immediately giving notice to all parties known to be interested in the estate of the tax imposed | thereon. On or about the 24th day of July, 1901, the surrogate of Sara-toga county determined the cash value of the legacies under the will of the above-named decedent, upon the report of the county treasurer, acting as appraiser herein. He neglected, however, to comply with the direction of section 232 of the Tax Law by…

1Opinion of the Court

Lester, S.

It appears from the proof submitted that,. after the determination of the surrogate in this matter, made on the 24th day of July, 1901, Emma Wing recovered a judgment for $721 upon a claim which the executor had rejected; that another .claim of $90 was subsequently .presented, which the executor allowed and paid, and that the executor incurred expenses in administering the estate to the amount of $200, which he claims were not allowed to him by the determination of the surrogate from which he has attempted to appeal; and his counsel now asks, .among other things, that the surrogate…

2Cases cited5 opinions

  1. Matter of HendersonNew York Court of Appeals · 1898
  2. Morgan v. CowieAppellate Division of the Supreme Court of the State of New York · 1900
  3. In re Estate of CrerarAppellate Division of the Supreme Court of the State of New York · 1900
  4. In re RiceAppellate Division of the Supreme Court of the State of New York · 1900
  5. In re the Judicial Settlement of the Accounts of MonteithNew York Surrogate's Court · 1899

3Cited by3 opinions

  1. Lockwood v. WalshNew Jersey Superior Court Appellate Division · 1946
  2. In re the Appraisal of the Estate of ZabriskieAppellate Division of the Supreme Court of the State of New York · 1935
  3. In re the Estate of FancherNew York Surrogate's Court · 1931

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