MATTER OF CLEARY

File No. 3440/09, 2014-06316.

140 A.D.3d 866 (2016)

32 N.Y.S.3d 646

2016 NY Slip Op 04410

In the Matter of SYLVESTER CLEARY, Deceased. RICHARD CLEARY, Appellant; NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, Respondent.

Appellate Division of the Supreme Court of New York, Second Department.

Decided June 8, 2016.


Ordered that the decree is affirmed, with costs.

The decedent died in 2009. In June and September 2010, respectively, an estimated tax payment in the sum of $40,000, made "under protest," and a New York estate tax return were submitted to the respondent on behalf of the estate. The estate assets included a condominium with an appraised value of $600,000, and shares in a cooperative apartment with an appraised value of $350,000. The petitioner claimed that, for estate...

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