MTR. OF HINTZ v. STATE TAX COMM.


55 Misc.2d 474 (1966)

In the Matter of George Hintz et al., Petitioners, v. State Tax Commission, Respondent.

Supreme Court, Special Term, Albany County.

November 17, 1966


Attorney(s) appearing for the Case

Burlingham Underwood Barron Wright & White (Norman N. Barron and Wallace L. Cook of counsel), for petitioners. Louis J. Lefkowitz, Attorney-General (Edwin R. Oberwager of counsel), for respondent.


LOUIS G. BRUHN, J.

This is a proceeding pursuant to article 78 of the CPLR, in the nature of mandamus, for an order directing the respondent to refund the sum of $9,000 to the petitioners as executors of the will of Louis Wessels.

Such sum represents a prepaid estate tax and its return is sought on the grounds the respondent wrongfully and illegally holds it in violation of a duty enjoined upon it by...

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