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  5. 18 N.Y.2d 499 (1966)
 

MATTER OF FEINBERG

18 N.Y.2d 499 (1966)

In the Matter of The Estate of Reuben Feinberg, Also Known as Monte Stephen, Deceased. United States of America, Respondent; Augusta Feinberg, as Administratrix, Appellant. In the Matter of The Estate of Hyman M. Field, Deceased. United States of America, Respondent; Rebecca Field et al., as Executors of Hyman M. Field, Deceased, Appellants.

Court of Appeals of the State of New York.

Decided December 29, 1966.

Attorney(s) appearing for the Case

Kevin B. McGrath and Norman Friedman for appellant in the first above-entitled proceeding.

David I. Silverman and Charles Jaffa for appellants in the second above-entitled proceeding.

Joseph P. Hoey, United States Attorney for the Eastern District of New York (Joseph Rosenzweig, Joseph Kovner and Thomas Stapleton of counsel), for respondent in both above-entitled proceedings.

Chief Judge DESMOND and Judges VAN VOORHIS, BURKE, SCILEPPI, BERGAN and KEATING concur.

FULD, J.

These two cases call upon us to decide whether the mere filing of a notice of claim for unpaid taxes (estate and income) with the representatives of an estate constituted the commencement of a "proceeding in court" within the meaning of Internal Revenue Code provisions, thereby tolling the Statutes of Limitation set forth in those provisions.

In Matter of Feinberg, the decedent died intestate...

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