1 Mills Surr. 229 | N.Y. Sur. Ct. | 1899
The decedent died on or about February 16, 1894, and his will was proved and letters testamentary issued on or about March 5, 1894. ¡No steps were taken by the executors to have the Transfer Tax determined, and late in 1895 the district attorney, at the request of the Comptroller, brought a proceeding to enforce the payment thereof, which resulted in a decree entered August 1, 1896. This decree fixed the value of the estate at nearly $200,000, and determined the tax on the various shares. It is now sought to open, vacate and set aside this decree in order that a new appraisal may he had. The petitioners are Thomas P. Wallace, a son af the decedent and one of his executors, who was cited in the former proceeding, and Charles M. Warner, as receiver of the firm of James Wallace & Son, in which the testator was the senior partner at the time of his death. Subsequent to that event the business was conducted by Thomás P. Wallace, as surviving partner, until
Application denied.