Appellate Division of the Supreme Court of the State of New York May 15, 1908 (Title Guarantee & Trust Co v. Haven)

Houghton, J. (concurring):

In the present case the forged check went to pay taxes upon defendants’ lands which had been levied during the lifetime of their testator. These taxes were a debt against the testator's estate. (Smith v. Cornell, 111 N. Y. 554.