In the Matter of the Estate of Samuel Westurn, Deceased; Adele Carney, Appellants; F. S. Packard, County…

Summary

The New York Court of Appeals reversed the surrogate's order, holding that the surrogate may appoint an appraiser and fix the transfer tax before claims against the estate are ascertained, that debts, commissions and administration expenses are deductible, that litigation expenses of contesting parties are not deductible, that pending claims such as a note must be excluded from valuation, and that the surrogate must consider new allegations even after the statutory appeal period has expired.