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MATTER OF HODGES

54 Misc.2d 134 (1967)

In the Matter of The Estate of J. Monroe Hodges, Deceased.

Surrogate's Court, Cattaraugus County.

July 11, 1967

Attorney(s) appearing for the Case

Harry B. Hunter for New York State Tax Commission.

Hornburg, Diggs & Dwyer (Robert Diggs of counsel), for Exchange National Bank of Olean, as executor.

ALONZO J. PREY, S.

This is a proceeding instituted by the the New York State Tax Commission to determine the estate tax under article 26 of the Tax Law of the State of New York upon the estate of J. Monroe Hodges, deceased.

The petitioner is proceeding under sections 961 and 962 of the Tax Law of the State of New York as amended which became a law on the 1st day of April, 1963. The petitioner seeks an...

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