Order unanimously modified, and, as modified, affirmed, without costs, in accordance with the following memorandum: In this proceeding to fix and determine attorney's fees, Surrogate's Court determined, on the basis of the proof submitted to it, that respondent attorney was liable for payment of any penalty that might be imposed against the estate on account of the late filing of the Federal estate tax return. Upon our review of the record, we find such a determination to...
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