Legal Opinion · Dissent

In re the Judicial Settlement of the Account of Proceedings of Heller

Appellate Division of the Supreme Court of the State of New York

Decided July 3, 1942Published

1DissentCohn, J.

The documents received in evidence and which form the basis of objectants’ ease were improperly received and should have been excluded. These were private records of the decedent in his own handwriting, all found in a suitcase which had been preserved by decedent’s executrix for the fourteen years after decedent’s death. Such records were not admissible to establish title in decedent to the securities in question, under section 374-a of the Civil Practice Act. The writings contemplated by section 374-a are those made in the regular course of some business or profession. They have never been…

2Cases cited8 opinions

  1. Johnson v. LutzNew York Court of Appeals · 1930
  2. In Re the Judicial Settlement of the Accounts of MullonNew York Court of Appeals · 1895
  3. Marre v. GinochioNew York Surrogate's Court · 1852
  4. In re the Estate of TaftNew York Surrogate's Court · 1932
  5. In re the Final Judicial Settlement of the Accounts of BakerAppellate Division of the Supreme Court of the State of New York · 1899

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