MATTER OF STANNARD v. BROWNE


204 Misc. 33 (1946)

In the Matter of Edward D. Stannard et al., as Executors of Caroline C. Wells, Deceased, Petitioners, v. Rollin Browne et al., Constituting The Tax Commission of the State of New York, et al., Respondents.

Supreme Court, Special Term, Albany County.

January 31, 1946.


Attorney(s) appearing for the Case

Martin J. Birmingham for petitioners.

Nathaniel L. Goldstein, Attorney-General (Mortimer M. Kassell, Special Assistant Attorney-General, of counsel), for respondents.


ELSWORTH, J.

This is a proceeding instituted pursuant to article 78 of the Civil Practice Act. The petitioners seek an order requiring the State Tax Commission and the State Comptroller to refund part of an estate tax payment made in advance of an order fixing the tax.

The respondents have applied, pursuant to the provisions of section 1293 of the Civil Practice Act, for an order dismissing the petition...

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