In re the Appraisal under the Taxable Transfer Laws of the Estate of Babcock
Appellate Division of the Supreme Court of the State of New York
• Motion by .the appellant, the Comptroller of the State of New York, to. correct an order of the Appellate Division which affirmed a decree of the Surrogate’s-Court of the county of- Delaware, entered in gaid; Surrogate’s Court on the 23d day of September, 1901, by specifying the amount of. costs and. disbursements intended and .allowedby said order of affirmance. . ..
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• Motion by .the appellant, the Comptroller of the State of New York, to. correct an order of the Appellate Division which affirmed a decree of the Surrogate’s-Court of the county of- Delaware, entered in gaid; Surrogate’s Court on the 23d day of September, 1901, by specifying the amount of. costs and. disbursements intended and .allowedby said order of affirmance. . .. A proceeding was instituted under the provisions of' the Transfer Tax Law (Laws of 1896, chap. 908, art. 10, as ámd.) before-the surrogate of Delaware county to assess the tax upon the property devised-and-bequeathed by the…
1Opinion of the Court
Pee Curiam :
The order which we are now asked to resettle was made on an appeal taken from a final order in a special proceeding, and the provisions of section 3240 of the Code are, therefore, applicable to it. Under such section the question whether the appellate court should or should not award costs to the prevailing party was one resting in its discretion. When so awarded the section itself provides that they shall be at the. rates allowed upon an appeal from a judgment taken tó the same court and in like manner. When, therefore, this court determined that costs should be awarded to the…
2Cited by2 opinions
- Moses v. MosesNew York Supreme Court · 1915
- Souhami v. BrownstoneNew York Supreme Court · 1919