In re the Transfer Tax upon the Estate of Putnam
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtO’Malley, J.
Reversal of the order modifying the original order fixing the amount of the transfer tax is sought upon the ground of lack of power in the surrogate. If the error corrected by the modification was one of law and not of fact, the order was improper. Respondent contends that the alleged error was clearly one of fact. The learned surrogate has taken this view and has treated the matter in respect to which the order has been corrected as a mere inadvertence on a question not litigated. (127 Misc. 799.) If this be the character of the error in question, the order appealed from must be sustained.
The…
2Cases cited11 opinions
- In Re the Accountings of HawleyNew York Court of Appeals · 1885
- In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903
- Morgan v. CowieAppellate Division of the Supreme Court of the State of New York · 1900
- In Re the Appraisal of the Estate of ScrimgeourNew York Court of Appeals · 1903
- In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- In re the Estate of DunneNew York Surrogate's Court · 1931
- In re the Estate of JagnowNew York Surrogate's Court · 1933
- In re the Estate of RosenthalNew York Surrogate's Court · 1931
- Lockwood v. WalshNew Jersey Superior Court Appellate Division · 1946
- In re GouldAppellate Division of the Supreme Court of the State of New York · 1938
16 more not listed; retrieve them via the Exa API.