Legal Opinion

Matter of Fox v. New York State Dept. of Taxation & Fin.

Appellate Division of the Supreme Court of the State of New York

Decided December 28, 2016No. 2014-11109PublishedCited by 1 opinion

1Opinion of the Court

In a proceeding pursuant to Tax Law § 998 to review a notice of deficiency dated March 25, 2013, issued to the estate of Maurice M. Baer, the petitioners appeal from an order of the Surrogate’s Court, Nassau County (McCarty III, S.), dated September 29, 2014, which denied their motion for summary judgment voiding the assessment of $636,563.33 in interest against the estate, and for an award of costs and attorneys’ fees.

Ordered that the order is affirmed, with costs.

The petitioners are the decedent’s daughters and the co-executors of the estate of Maurice M. Baer (hereinafter the decedent),…

2Cases cited5 opinions

  1. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  2. Astoria Federal Savings & Loan Ass'n v. StateAppellate Division of the Supreme Court of the State of New York · 1996
  3. Expedia, Inc. v. City of New York Department of FinanceNew York Court of Appeals · 2013
  4. Raemart Drugs, Inc. v. WetzlerAppellate Division of the Supreme Court of the State of New York · 1990
  5. Riluc Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991

3Cited by1 opinion

  1. Matter of D&W Cent. Sta. Fire Alarm Co., Inc. v. FlatironHotel Operations, LLCAppellate Division of the Supreme Court of the State of New York · 2023

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