In Re Estate of Monfort

Stone, Justice.

Appeal by the state from an order determining that the Brooklyn Trust Company, coexecutor (hereinafter referred to as executor) of the last will and testament of Henry A. Monfort, deceased, was legally entitled to a refund of $604.32, the amount of an inheritance transfer tax paid by it.

The application for refund was made by the executor to the state auditor August 25, 1933. It recited that Henry A. Monfort died testate on October 11, 1930; that at the time of his death he was domiciled in the state of New York; that on August 1, 1931, the attorney general of the state…