In re the Estate of Meyer

Wingate, S.

The legal question here involved does not appear to have been adjudicated since the enactment of the present New York Estate Tax Law. It concerns the authority of the surrogate wholly to remit interest upon the tax due from an estate when payment is not made within eighteen months from the date of death.

The present decedent died on January 30, 1937, and letters of administration were issued two days later. In January, 1938, tax schedules were filed and an appraiser appointed, who reported on May twenty-seventh. On June 9, 1938, a pro forma order was entered fixing the tax on the…