Monroe v. Bates

This is an application for an order directing the State Tax Commission to certify to the Comptroller that the petitioners are entitled to a refund of an overpayment of an estate tax.

Paul Monroe, deceased, died on December 6,1947. On June 5, 1948, the petitioners made a temporary payment of $950 on account of the estate tax in order to qualify for the discount permitted by section 249-z of the Tax Law. On March 7, 1949, a pro forma order was made by the Surrogate of Putnam County fixing the tax in the sum of $609.65. An additional tax could, in theory, still be assessed against the estate to…