In re the Transfer Tax upon the Estate of Seymour
Appellate Division of the Supreme Court of the State of New York
Appeal by Daniel Seymour and another, as executors and trustees, etc., from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 1st day of June, 1910, confirming the report of an appraiser.
1Opinion of the Court
Scott, J.:
If the appeal to the surrogate had been taken in due time we should be disposed to hold that the executors might be *152relieved from their stipulation. It is unnecessary, however, to discuss that question because an -appeal- was not taken in time and neither this court nor the Surrogate’s Court has authority to extend the statutory time within which an appeal must be taken. Section 232 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62) prescribes how and within what time an appeal in a ' dase like the present may be taken. The ■appeal.is taken by filing in the. office of…
2Cases cited1 opinion
- Wait v. . Van AllenNew York Court of Appeals · 1860
3Cited by5 opinions
- 609 Holding Corp. v. McGoldrickNew York Supreme Court · 1952
- In re the Accounting of KatzNew York Supreme Court · 1962
- In re the Appraisal of the Estate of ZabriskieAppellate Division of the Supreme Court of the State of New York · 1935
- In re the Estate of FancherNew York Surrogate's Court · 1931
- In re the Estate of SchneiderNew York Surrogate's Court · 1940