Petitioners are the coexecutors of the estate of Harry Lefrak who died on July 1, 1963. On December 31, 1963 they made an anticipatory or temporary payment on the New York Estate tax in the amount of $1,500,000 pursuant to section 249-z of the Tax Law. On December 11, 1964 the appropriate Surrogate issued an order finding the amount of the tax due as the sum of $104,387.20. By letter dated January 12, 1965 the petitioners made a timely application for a refund of the difference...
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