In re the Estate of Gingold

OPINION OF THE COURT

C. Raymond Radigan, J.

The executrix of this estate, having failed to pay the entire New York estate tax within nine months from the date of the decedent’s death, requests that an extension to pay be retroactively granted and penalties imposed for late payment be remitted.

The decedent died on May 31, 1983, and on August 29, 1984, the executrix paid $126,000 in anticipation of the New York estate tax, which payment was estimated to be 91% of the total tax due. A further payment in the amount of $9,033 was made on October 14, 1986, which represented the balance of the…