Craig v. Bates

This application is made pursuant to article 78 of the Civil Practice Act to review the determination of the State Tax Commission which rejected the petitioners’ claim for a refund of .stock transfer tax paid by them. The respondents have moved to dismiss the petition for failure to set forth facts upon which any relief may be granted.

The facts set forth in the petition are as follows: On March 24, 1953 the petitioners, as fiduciaries, owned .shares of stock which they held in the name of certain nominees. On that day they determined to add an additional nominee and to provide that these…