Decedent died October 4, 1971. Thereafter, the executor, the Exchange Bank of Olean, New York, filed a petition and schedules for the determination of New York estate tax on motion pursuant to the provisions of SCPA 2004.
Schedule E of the tax schedules entitled "Jointly Owned Property" set forth as the sole item thereunder, a Marine Midland bank account No. 741-59802-7. The description of that account as contained in the schedule...
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