In re Rowland
New York Surrogate's Court
Hearing of exceptions to report of referee to whom were referred the account, and objections thereto, of the administrator of decedent’s estate, in proceedings for judicial settlement.
1Opinion of the Court
The Surrogate.
I think that the referee is mistaken in supposing that the burden of proof as to that item in the account regarding which the special guardian has interposed an exception rested upon the contestant. Where a voucher taken by the representative of an estate is lost, the payment to which such voucher relates, and for which such representa*217tive asks credit, must be proved before such credit can be allowed (Code Civ. Pro., § 2734), and it must be proved by the testimony of the person to whom it was made, if such person be living and can after diligent search be found (id.). And even…
2Cited by2 opinions
- In re ArcherNew York Surrogate's Court · 1892
- In re Gerow's EstateNew York Surrogate's Court · 1892