Legal Opinion
Stannard v. Browne
New York Supreme Court
Decided January 31, 1946PublishedCited by 2 opinions
1Opinion of the CourtElsworth, J.
This is a proceeding instituted pursuant to article 78 of the Civil Practice Act. The petitioners seek an order requiring the State Tax Commission and the State Comptroller to refund part of an estate tax payment made in advance of an order fixing the tax.
The respondents have applied, pursuant to the provisions of section 1293 of the Civil Practice Act, for an order dismissing the petition as a matter of law.
*35The decedent died on July 2, 1939. On December 20, 1939, before the entry of any taxing order, the petitioners as her executors, paid the sum of $6,000 on account of estate tax under…
2Cases cited5 opinions
- Settle v. . Van EvreaNew York Court of Appeals · 1872
- Town of Putnam Valley v. SlutzkyNew York Court of Appeals · 1940
- Dee v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1939
- Matter of Dee v. State Tax CommissionNew York Court of Appeals · 1940
- In re the Estate of BrownNew York Surrogate's Court · 1939
3Cited by2 opinions
- Maidman v. RothCity of New York Municipal Court · 1959
- Monroe v. BatesNew York Supreme Court · 1952