In re the Estate of Smith

Tuck, S.

At the time the assessing order was made, counsel for the estate and for the State Tax Commission submitted briefs, and the surrogate, sitting as the tax officer, wrote an opinion to explain his reasons for permitting an exemption to each of decedent’s children in the amount of $5,000. The State Tax Commission has appealed from the order assessing the estate and fixing the tax.

Counsel for decedent’s estate objects to the appeal upon the ground that the function performed at the time referred to was a judicial function and cite Matter of Steinwender (172 App. Div. 871). That case has…