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CITIBANK v. STATE OF NY

103 Misc.2d 348 (1980)

Citibank, N. A. et al., Claimants, v. State of New York, Defendant. (Motion No. M-22115.) Fiduciary Trust Company of New York et al., Claimants, v. State of New York, Defendant. (Motion No. M-22116.) Manufacturers Hanover Trust Company et al., Claimants, v. State of New York, Defendant. (Motion No. M-22117.) Morgan Guaranty Trust Company of New York et al., Claimants, v. State of New York, Defendant. (Motion No. M-22118.) United States Trust Company of New York et al., Claimants, v. State of New York, Defendant. (Motion No. M-22119.) Louis P. Ledoux et al., as Trustees Under the Will of Louis Vernon Ledoux, Claimants, v. State of New York, Defendant. (Motion No. M-22120.) Wayne Johnson, Jr., as Trustee of the Gladys R. Johnson Trust, Claimant, v. State of New York, Defendant. (Motion No. M-22121.) Thomas M. Bancroft et al., as Executors of Edith W. Bancroft, Deceased, Claimants, v. State of New York, Defendant. (Motion No. M-22122.) Lloyd P. Wells et al., as Cotrustees Under the Will of Lloyd P. Wells, Claimants, v. State of New York, Defendant. (Motion No. M-22123.) United States Trust Company of New York, Claimants, v. State of New York, Defendant. (Motion No. M-22127.)

Court of Claims.

February 5, 1980.

Attorney(s) appearing for the Case

Carter, Ledyard & Milburn (Nicholas Marcantonio of counsel), for claimants. Robert Abrams, Attorney-General (Seth D. Corwin of counsel), for defendants.

EDWARD J. AMANN, JR., J.

The claimants in the present series of motions seek permission to file late claims pursuant to subdivision 6 of section 10 of the Court of Claims Act.

The claimants, who are the trustees and executors of the above trusts and decedents' estates, paid capital gains taxes of approximately $700,000 for the period 1972. They filed their fiduciary income tax returns for the year 1972...

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