In re the Estate of Crawford

Appellate Division of the Supreme Court of New York

In re the Estate of Crawford

105 A.D.2d 1095, 482 N.Y.S.2d 628, 1984 N.Y. App. Div. LEXIS 21182

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

DecidedNovember 7, 1984

StatusPublished

This text of 105 A.D.2d 1095 (In re the Estate of Crawford) 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

In re the Estate of Crawford, 105 A.D.2d 1095, 482 N.Y.S.2d 628, 1984 N.Y. App. Div. LEXIS 21182 (N.Y. Ct. App. 1984).

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Opinion

Decree unanimously modified by striking the sum of $21,040.09 from the seventh decretal paragraph and substituting therefor the sum of $17,987.04 and, as modified, affirmed, without costs. Memorandum: The record indicates that an accounting error was made in computation of the surcharge imposed on appellant for penalties and interest charged against the estate as a result of appellant’s failure to pay estate taxes in a timely manner. Appellant paid $4,941.61 to the New York State Tax Commission from his own funds and sought to recover from the estate. Of the amount paid, $1,888.56 represented the actual amount of the unpaid tax and $3,053.05, the amount of the penalty and interest due because of the late payment. The account sheet, which the Surrogate appended to his decision, indicates that appellant was allowed a credit of $1,888.56, the amount of taxes actually paid, but was surcharged for the penalty and interest. Inasmuch as appellant had already paid that sum from his own funds, he should not have been surcharged in that amount. We have reviewed the other grounds for error alleged by appellant and find them lacking in merit. (Appeal from decree of Niagara County Surrogate’s Court, DiFlorio, S. — judicial settlement of estate.) Present — Hancock, Jr., J. P., Callahan, Doerr, Denman and O’Donnell, JJ.

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Decree unanimously modified by striking the sum of $21,040.09 from the seventh decretal paragraph and substituting therefor the sum of $17,987.04 and, as modified, affirmed, without costs. Memorandum: The record indicates that an accounting error was made in computation of the surcharge imposed on appellant for penalties and interest charged against the estate as a result of appellant’s failure to pay estate taxes in a timely manner. Appellant paid $4,941.61 to the New York State Tax Commission from his own funds and sought to recover from the estate. Of the amount paid, $1,888.56 represented the actual amount of the unpaid tax and $3,053.05, the amount of the penalty and interest due because of the late payment. The account sheet, which the Surrogate appended to his decision, indicates that appellant was allowed a credit of $1,888.56, the amount of taxes actually paid, but was surcharged for the penalty and interest. Inasmuch as appellant had already paid that sum from his own funds, he should not have been surcharged in that amount. We have reviewed the other grounds for error alleged by appellant and find them lacking in merit. (Appeal from decree of Niagara County Surrogate’s Court, DiFlorio, S. — judicial settlement of estate.) Present — Hancock, Jr., J. P., Callahan, Doerr, Denman and O’Donnell, JJ.

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Bluebook (online)

105 A.D.2d 1095, 482 N.Y.S.2d 628, 1984 N.Y. App. Div. LEXIS 21182, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-estate-of-crawford-nyappdiv-1984.