Joslin v. Regan — 48 N.Y.2d 746

Majority

p. 746

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.

Argued September 12, 1979;

decided October 25, 1979

p. 747

APPEARANCES OF COUNSEL

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.

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, without costs. We agree that the charges established by SCPA

p. 748

2402 constitute fees, not a tax, and that they have not been shown to be without rational basis.

Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur in memorandum.

Order affirmed.