Scott v. City of Rochester

Order unanimously reversed, on the law, without costs, and petition dismissed. Memorandum: The only issue raised or considered on appeal is that part of the Surrogate Court order which directs that any surplus derived from the sale of the property, after payments of taxes and charges, shall be held for the benefit of the estate pending further order of the Surrogate. There is no dispute as to the validity of the city’s tax foreclosure judgment. No appeal was taken from that judgment nor was there ever any motion made to vacate it. Thus, that judgment of the Supreme Court controlled the issues…