New York Court of Appeals June 22, 1897 (Claim of Gallagher v. Estate of Brewster)

Andrews, Ch. J.

The referee refused to give any force to the memorandum, either as an obligation or as constituting an admission by the decedent of any liability to the claimant. He held that it did not create an obligation, because it was never delivered, and that it could not be regarded as an admission, because the decedent retained it in his possession.