Legal Opinion

In Re the Judicial Settlement of the Accounts of Rowe

New York Court of Appeals

Decided December 13, 1921PublishedCited by 11 opinions

Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered July 1, 1921, which affirmed a decree of the Bronx County Surrogate’s Court directing distribution of the estate of William Rowe, deceased, bringing up for review two orders of said surrogate assessing a transfer tax upon said estate.

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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered July 1, 1921, which affirmed a decree of the Bronx County Surrogate’s Court directing distribution of the estate of William Rowe, deceased, bringing up for review two orders of said surrogate assessing a transfer tax upon said estate. Three questions were presented for determination: “ 1. Did Thomas Rowe die before or after his brother William Rowe? 2. Is Michael' Lynch, a nephew of William Rowe, alive or presumed to be dead? 3. Is the decree of the Surrogate’s Court,…

1Opinion of the Court

Order affirmed, with costs; no opinion.

Concur: His cock, Ch. J., Hogan, Cardozo, Pound, McLaughlin, Crane and Andrews, JJ.

2Cited by11 opinions

  1. Estate of BloomCalifornia Supreme Court · 1931
  2. In re the Estate of KatzNew York Surrogate's Court · 1930
  3. Bering v. United States Trust Co.Appellate Division of the Supreme Court of the State of New York · 1922
  4. In re the Accounting of MulliganNew York Surrogate's Court · 1949
  5. Langrick v. RoweAppellate Division of the Supreme Court of the State of New York · 1925

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