In re the Transfer Tax upon the Estate of Parker

Order of the Surrogate’s Court of Richmond county, denying the motion of the ancillary executor to dismiss the appeal to the surrogate taken by the State Tax Commission from a pro forma order fixing the transfer tax, affirmed, without costs. We agree with the surrogate that the compromise order is made in an independent judicial proceeding which has for its primary purpose the compromise of the tax originally fixed in the pro forma order. The compromise order, despite its form, does not have the effect of superseding or displacing any order made by the surrogate in his judicial capacity. The…