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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
New York Court of Appeals·Decided June 16, 1903·Published·Cited by 22 cases

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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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).

67 N.E. 1089 (In Re the Appraisal of the Estate of Scrimgeour) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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