MATTER OF JOSLIN v. REGAN


48 N.Y.2d 746 (1979)

In the Matter of Norman E. Joslin, as Executor of Madeline H. Noe, Deceased, Appellant, v. William J. Regan, as Surrogate of Erie County, et al., Respondents.

Court of Appeals of the State of New York.

Decided October 25, 1979.


Attorney(s) appearing for the Case

Norman E. Joslin, appellant pro se.

Robert Abrams, Attorney-General (Michael F. Colligan, Shirley Adelson Siegel and William J. Kogan of counsel), for respondents.

Allan R. Lipman for Erie County Bar Association, amicus curiae.

Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER concur in memorandum.


MEMORANDUM.

The order of the Appellate Division should be affirmed, without costs. We agree that the charges established by SCPA 2402 constitute fees, not a tax, and that they have not been shown to be without rational basis.

Order...

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