In Re the Appraisal of the Estate of Scrimgeour
New York Court of Appeals
In Re the Appraisal of the Estate of Scrimgeour, 67 N.E. 1089 (N.Y. 1903)
175 N.Y. 507; 13 Bedell 507; 1903 N.Y. LEXIS 1087
<italic>Per Curiam</italic>.
In Re the Appraisal of the Estate of Scrimgeour
Opinion of the Court
Both parties mistakenly supposed that the estate was, under the law, subject to a transfer tax. The proposition was not litigated nor decided, but assumed. We think it was within the power of the surrogate, on an application to his discretion and favor, to open the case, relieve the respondents from the consequence of their mistake and set aside the order which had been erroneously made.
The order appealed from should be affirmed, with costs.
Parker, Ch. J., Gray, O’Brien, Bartlett, Haight, Cullen and Werner, JJ., concur.
Order affirmed.
Reference
- Full Case Name
- In the Matter of the Appraisal of the Estate of William Scrimgeour, Deceased, Under the Transfer Tax Act. William R. Scrimgeour Et Al., Respondents; Nathan L. Miller, as State Comptroller, Appellant
- Cited By
- 22 cases
- Status
- Published