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MATTER OF KERN v. STATE TAX COMM.

2 A.D.2d 281 (1956)

In the Matter of George Kern, as Executor and Trustee under The Will of Pearl H. Willey, Deceased, Appellant, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

July 10, 1956.

Attorney(s) appearing for the Case

Irving I. Waxman and Sydney R. Rubin for appellant.

Mortimer M. Kassell and Miriam Wernick for respondent.

BERGAN, J. P., COON, ZELLER and GIBSON, JJ., concur.

HALPERN, J.

This case presents the question of the construction and application of section 249-aa of the Tax Law, governing the making of refunds of estate taxes. The controversy grows out of the following facts: The testatrix died on October 29, 1946. On April 28, 1947 the petitioner voluntarily made a prepayment of estate taxes in the amount of $16,000, on the basis of the petitioner's own estimate, to secure...

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