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  5. 17 A.D.2d 490 (1962)
 

MATTER OF SNELL

17 A.D.2d 490 (1962)

In the Matter of The Estate of Bertrand H. Snell, Deceased. William E. Peterson et al., as Executors of Bertrand H. Snell, Deceased, Appellants; State Tax Commission of the State of New York, Respondent In the Matter of The Estate of Bertrand H. Snell, Deceased. William S. Crapser et al., Appellants; Marshall W. Pask, as Trustee, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 28, 1962.

Attorney(s) appearing for the Case

Vaughan & Lyons and Crapser & Kirsch (John T. De Graff of counsel; James N. Vaughan on the brief), for executors, appellants.

John T. De Graff for attorneys, appellants.

Edward H. Best (Francis Kelliher and Vincent P. Molineaux of counsel), for State Tax Commission, respondent.

Turk, Marsh, Ouchterloney & Kelly (Harry Allan Leigh of counsel), for Marshall W. Pask, as trustee, respondent.

BERGAN, P. J., COON, GIBSON, HERLIHY and TAYLOR, JJ., concur.

Per Curiam.

Appeal is taken by the executors from an order of the Surrogate's Court of St. Lawrence County which denied and disallowed their appeal from the so-called pro forma order of the Surrogate assessing the estate tax (see Tax Law, §§ 249-w, 249-x), whereby, in disregard of the report of the appraiser (Tax Law, § 249-v) and, in appellants' view, of his ministerial duty in the first instance...

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