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In Re the Appraisal of the Estate of Scrimgeour

67 N.E. 1089, 175 N.Y. 507, 13 Bedell 507, 1903 N.Y. LEXIS 1087
CourtNew York Court of Appeals
DecidedJune 16, 1903
StatusPublished
Cited by22 cases

This text of 67 N.E. 1089 (In Re the Appraisal of the Estate of Scrimgeour) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In Re the Appraisal of the Estate of Scrimgeour, 67 N.E. 1089, 175 N.Y. 507, 13 Bedell 507, 1903 N.Y. LEXIS 1087 (N.Y. 1903).

Opinion

Per Curiam.

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.

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Bluebook (online)
67 N.E. 1089, 175 N.Y. 507, 13 Bedell 507, 1903 N.Y. LEXIS 1087, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-appraisal-of-the-estate-of-scrimgeour-ny-1903.