Claim of Department of Taxation & Finance v. Estate of Cohen

Appellate Division of the Supreme Court of New York

Claim of Department of Taxation & Finance v. Estate of Cohen

272 A.D.2d 844

CourtAppellate Division of the Supreme Court of the State of New York

DecidedMay 7, 1947

StatusPublished

This text of 272 A.D.2d 844 (Claim of Department of Taxation & Finance v. Estate of Cohen) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Claim of Department of Taxation & Finance v. Estate of Cohen, 272 A.D.2d 844 (N.Y. Ct. App. 1947).

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Opinion

Appeal by an employer and insurance carrier from a decision and an award made- by the Workmen’s Compensation Board February 14, 1946. The award was for funeral expenses and death benefits payable to the “ Special Funds ”, The only question which merits attention is whether there is any evidence to sustain a finding that the death was occasioned by accidental means. The only alternatives were suicide or irresponsible conduct due to mental illness unrelated to the employment of deceased. There was some evidence which, aided by permissible application of the statutory presumption (Workmen’s Compensation Law, § 21),-and the preSlimption against suicide, supports the decision. Decision and award affirmed, with costs to the Workmen’s Compensation Board. Hill, P. J., Heffernan and Brewster, JJ., concur; Foster and Russell, JJ., dissent.

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Appeal by an employer and insurance carrier from a decision and an award made- by the Workmen’s Compensation Board February 14, 1946. The award was for funeral expenses and death benefits payable to the “ Special Funds ”, The only question which merits attention is whether there is any evidence to sustain a finding that the death was occasioned by accidental means. The only alternatives were suicide or irresponsible conduct due to mental illness unrelated to the employment of deceased. There was some evidence which, aided by permissible application of the statutory presumption (Workmen’s Compensation Law, § 21),-and the preSlimption against suicide, supports the decision. Decision and award affirmed, with costs to the Workmen’s Compensation Board. Hill, P. J., Heffernan and Brewster, JJ., concur; Foster and Russell, JJ., dissent.

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Bluebook (online)

272 A.D.2d 844, Counsel Stack Legal Research, https://law.counselstack.com/opinion/claim-of-department-of-taxation-finance-v-estate-of-cohen-nyappdiv-1947.