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MATTER OF SULLIVAN

65 Misc.2d 461 (1970)

In the Matter of The Estate of John J. Sullivan, Deceased.

Surrogate's Court, Jefferson County.

December 29, 1970

Attorney(s) appearing for the Case

McKay & O'Keefe (John A. O'Keefe of counsel), for petitioners. Robert R. Hrabchak for State Tax Commission.

LEON SCHWERZMANN, JR., J.

The executors of this estate, having failed to pay over 33 1/3% of the New York estate tax due thereon until nearly six years after the date of decedent's death, seek to have the resulting interest liability on the unpaid portion reduced from 10% to 6% per annum.

The governing statute, of course, is subdivision 1 of section 249-z of the Tax Law, made applicable by subdivision...

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