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MATTER OF KINGSTON TRUST CO. v. GALLMAN

45 A.D.2d 809 (1974)

In the Matter of Kingston Trust Co., as Executor of Milton Walker, Deceased, et al., Petitioners, v. Norman F. Gallman et al., Constituting The State Tax Commission, Respondents

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

June 27, 1974

On March 6, 1959, the State of New York appropriated certain farm lands owned by Milton and Lillie Walker. In subsequent condemnation proceedings, they were awarded $264,000 for the lands taken, $55,500 of which was paid to them in 1961 and the balance of $208,900 plus interest was paid in 1962. The State Tax Commission determined that these sums were subject to the unincorporated business tax and that the portion of the interest paid to their attorney for his representation...

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