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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