Case Name: 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: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1979-10-25
Citations: 48 N.Y.2d 746
Docket Number: 
Parties: 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.
Judges: 
Reporter: New York Reports
Volume: 48
Pages: 746–748

Head Matter:
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
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:
OPINION OF THE COURT
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.
Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur in memorandum.
Order affirmed.