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MATTER OF CRUICKSHANK

138 A.D.2d 897 (1988)

In the Matter of The Estate of G. Alan Cruickshank, Deceased. Jean M. Cruickshank, as Executrix of G. Alan Cruickshank, Deceased, Respondent; State Tax Commission, Appellant

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

March 31, 1988

Weiss, J. P.

G. Alan Cruickshank died November 15, 1982. In July 1984, petitioner, as executrix of the estate, filed a petition to determine the estate tax due under Tax Law article 26. A notice of appearance and consent was signed by counsel for both petitioner and respondent, the State Tax Commission, and a pro forma order was entered October 19, 1984 fixing the amount of the estate tax. Respondent, however...

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