Legal Opinion

In re Williams

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

Decided December 28, 1964Published

1Opinion of the Court

In a proceeding to appraise the estate of a decedent for the purpose of fixing the estate tax under the provisions of article' 10-C of the Tax Law, the executors appeal' from a decree of the Surrogate’s Court, Nassau County, entered May 4, 1962 upon the opinion and decision of the court, which denied their motion to reopen the court’s prior pro forma order, entered June 28, 1957, fixing the estate tax, and to remit the matter to the official appraiser for amendment in the light of supervening circumstances. Decree reversed on the law and on the facts and in the exercise of discretion, and…

2Cases cited7 opinions

  1. In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903
  2. In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
  3. In re the Estate of ChisholmNew York Surrogate's Court · 1941
  4. In Re the Estate of ChisholmNew York Court of Appeals · 1943
  5. In Re the Estate of WeissNew York Court of Appeals · 1937

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