In the Matter of the Estate of Sigmund Einstoss, Territory of Alaska and State of Alaska, Appellant Irving…

Summary

The New York Court of Appeals affirmed the Surrogate Court’s denial of Alaska’s claim against the estate of Sigmund Einstoss, holding that the Alaskan judgment is not entitled to full faith and credit in New York because the New York administrator was never a party and the Alaskan court never acquired personal jurisdiction over the decedent for the tax claim; a judgment entered after the decedent’s death without substitution of a personal representative is void against the estate.