People ex rel. Bankers Trust Co. v. Graves

This is an application that a peremptory order of mandamus issue against the respondents, directing them to refund to petitioners $31,405.65, with interest, on account of transfer tax contingently assessed against the estate of Ephraim L. Corning.

It appears that Ephraim L. Corning died June 25, 1924, a resident of Litchfield, Conn. His will, dated May 30, 1924, was probated in Connecticut July 12, 1924, and letters testamentary thereon were issued to petitioners. The residuary estate, a part of which was placed in trust, consisted largely of stocks and bonds in New York corporations, but did…