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MATTER OF PATTISON v. MURPHY

28 Misc.2d 664 (1961)

In the Matter of Edward H. Pattison et al., as Executors of Marguerite H. Paine, Deceased, Petitioners, v. Joseph H. Murphy et al., Constituting the State Tax Commission, Respondents.

Supreme Court, Special Term, Albany County.

May 31, 1961

Attorney(s) appearing for the Case

Smith, Pattison, Sampson & Jones for petitioners. Louis J. Lefkowitz, Attorney-General (Robert W. Bush of counsel), for respondents.

ISADORE BOOKSTEIN, J.

In this article 78 proceeding, petitioners seek to review a determination of respondents which rejected a claim for refund of 1958 State income taxes in the sum of $2,835.02, paid by them under protest.

Testatrix died August 7, 1958 and petitioners filed a resident decedent final New York State income tax report with respect to the income of testatrix from January 1, 1958 to August 7, 1958, under which there was a tax due...

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