In re the Estate of Hodges

Alonzo J. Prey, S.

This is a proceeding instituted by the the New York State Tax Commission to determine the estate tax under article 26 of the Tax Law of the State of New York upon the estate of J. Monroe Hodges, deceased.

The petitioner is proceeding under sections 961 and 962 of the Tax Law of the State of New York as amended which became a law on the 1st day of April, 1963. The petitioner seeks an order determining the New York State estate tax under the provisions of said article following an amended determination by the Federal Internal Revenue Service which effected a change in the…