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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.

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.

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MATTER OF JOSLIN v. REGAN
(Oct 25, 1979)