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MATTER OF COHEN v. MURPHY

26 A.D.2d 718 (1966)

In the Matter of Walter Cohen et al., as Executors of Elias A. Cohen, Deceased, Appellants, v. Joseph H. Murphy et al., Constituting the Tax Commission of The State of New York, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

July 1, 1966

MEMORANDUM BY THE COURT.

In following its administrative formula as to the allocation of a temporary estate tax payment between tax principal and accrued interest thereon, in practice since 1930 and thus deemed to have received legislative sanction (Matter of Marx v. Bragalini, 6 N.Y.2d 322, 332), the respondent commission cannot be said to have acted arbitrarily or capriciously if, indeed, appellants' covering letter forwarding...

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