Decedent died on September 20, 1955, and within six months thereafter his executor voluntarily paid an estimated estate tax of $1,800 to obtain the discount under section 249-z of the Tax Law. This payment in advance was not required, nor was it made pursuant to any Surrogate's order fixing the tax. Subsequently, on January 24, 1957, the Surrogate made an order fixing the tax at $877.89. Petitioner applied for a refund on April 3, 1958, more than a year after the order was...
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