Platt v. Wagner

Opinion by

Mr. Justice Horace Stern,

Jane Livingston Armour, a resident of the State of New York, died on February 22,1928. The Auditor General assessed a transfer inheritance tax against her estate in the sum of $2,726.69 because of her ownership of the shares of certain Pennsylvania corporations. On May 3, 1928, her executors paid this amount to the State Treasurer. On July 6, 1932, they filed a petition with the Board of Finance and Revenue for a refund of the tax. For some reason not apparent the Board withheld action on this petition for a period of ten years, but finally, on June 4, 1942,…