Legal Opinion

In re the Accounting of Lincoln-Rochester Trust Co.

New York Surrogate's Court

Decided November 14, 1946PublishedCited by 8 opinions

1Opinion of the Court

Witmer, S.

On this judicial settlement proceeding the County of Monroe has endeavored to prove its claims of $606.30, with interest, for unpaid taxes on three parcels of land located in the city of Rochester, county of Monroe, which the testator owned or in which he had an interest as tenant in common during the years 1928 through 1945. The testator’s interest in said lands was acquired through inheritance. He died on March 21, 1945. The taxes for the year 1945 were levied and became a lien on the several parcels en December 31, 1944. (L. 1938, ch. 441, § 8.) In August of each year following…

2Cases cited7 opinions

  1. County Securities, Inc. v. SeacordNew York Court of Appeals · 1938
  2. In Re the Estate of UeckNew York Court of Appeals · 1941
  3. In Re the Accounting of GillNew York Court of Appeals · 1910
  4. Village of Lynbrook v. OttoNew York Court of Appeals · 1935
  5. People Ex Rel. Cammann v. . FeitnerNew York Court of Appeals · 1901

2 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. In re the Accounting of Security Trust Co.New York Surrogate's Court · 1947
  2. City of Buffalo v. Cargill, Inc.New York Court of Appeals · 1978
  3. Devine v. County of SuffolkNew York Supreme Court · 1972
  4. In re the Accounting of Genesee Valley Trust Co.New York Surrogate's Court · 1946
  5. In re the Accounting of Lincoln-Rochester Trust Co.New York Surrogate's Court · 1946

3 more not listed; retrieve them via the Exa API.

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