New York Court of Appeals
Jacob Erwin, Respondent v. Isaac C. Loper
January 31, 187143 N.Y. 521
Summary
The Court of Appeals held that executors who gave the statutorily required six‑month notice to creditors and acted in good faith are immune from liability to a creditor who failed to present a claim within that period, and that proceeds from the sale of estate real estate may be used to pay taxes, mortgages, and agents before the residue is distributed to the devisees.