Lennefelt v. Cranston

In this action in equity to set aside an order fixing inheritance tax upon the ground of extrinsic mistake the trial court found that the mistake was intrinsic rather than extrinsic and denied relief. Plaintiffs appeal from the judgment.

The broad statutory provisions for relief from mistake (Code Civ. Proe., § 473) are not available to plaintiffs in this case because application for such relief was not made within six months after the making of the order. Plaintiffs do not contend otherwise and they also acknowledge that “equitable relief from a judgment [or order] taken by mistake will be…