In re the Estate of Marshall

Bertram R. Gelfand, S.

This application by the executrix *908to reduce the rate of interest upon unpaid estate taxes from 10% to 6% from the date of death of decedent is opposed by the State Tax Commission.

Decedent died on September 27, 1971. However, the probate petition was not filed with the court until November 6, 1975 and letters testamentary were issued on October 29, 1976. The first payment by the executrix in the sum of $500 on account of New York estate taxes was made on November 3, 1976 and a second payment in the sum of $2,000 was made on November 18, 1976. The petition to fix the…