Appellate Division of the Supreme Court of New York, 1937

In re the Taxation under the Acts in Relation to Taxable Transfers of the Property of Leeds

In re the Taxation under the Acts in Relation to Taxable Transfers of the Property of Leeds
Appellate Division of the Supreme Court of New York · Decided June 25, 1937
251 A.D. 863; 298 N.Y.S. 492; 1937 N.Y. App. Div. LEXIS 8001
In re the Taxation under the Acts in Relation to Taxable Transfers of the Property of Leeds

Opinion of the Court

The executors moved before the surrogate to correct and amend a pro forma taxing order on contingent remainders on the ground that it was based on mistakes and clerical errors. The motion was granted. The position taken by the attorney for the State Tax Commission before the surrogate was on an entirely different theory than that presented here on the appeal for the first time. Order of the Surrogate’s Court of Nassau county, in so far as an appeal is taken therefrom, unanimously affirmed, with costs. No opinion. Present — Lazansky, P. J., Hagarty, Carswell, Davis and Adel, JJ.

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