MATTER OF KEAYS


57 Misc.2d 43 (1968)

In the Matter of The Estate of Elizabeth M. Keays, Deceased.

Surrogate's Court, Rensselaer County.

June 24, 1968


Attorney(s) appearing for the Case

John P. Taylor for State Tax Commission. Walsh, Curley & Bayly (Richard Y. Bayly, III, of counsel), for Marine Midland National Bank of Troy, as executor.


A. FRANKLIN MAHONEY, S.

This is a motion pursuant to section 962 (subd. [b], par. [5], subpar. [A], cl. [iv]) of the Tax Law wherein the Tax Commission seeks a supplemental determination increasing the New York estate tax in the above-entitled matter on the ground that the return filed by the executor omits from the gross estate the value of property reported on the Federal return and properly includible in the State return.

The New York gross...

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