MATTER OF GUAR. TRUST CO. v. BATES


202 Misc. 490 (1952)

In the Matter of Guaranty Trust Company of New York et al., as Executors of Gustav W. Schroeder, Deceased, Petitioners, v. Spencer E. Bates et al., Constituting The New York State Tax Commission, Respondents.

Supreme Court, Special Term, Albany County.

July 17, 1952.


Attorney(s) appearing for the Case

Morris & McVeigh for petitioners.

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


BOOKSTEIN, J.

On or about November 18, 1946, petitioners paid to the State Tax Commission the sum of $9,000 on account of the estimated estate tax on the decedent's estate in accordance with section 249-z of the Tax Law, which permits a discount for payment within six months of the death of decedent.

Subsequently and on September 8, 1947, a pro forma order was made and filed in the office of the...

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