In re the State of Rosa

In a proceeding to fix the tax on the estate of the deceased under Tax Law article 26, petitioner executor Michigan National Bank appeals from an order of the *240Surrogate’s Court, Queens County (Laurino, S.), dated March 1, 1984, which fixed the amount of estate tax on the estate at $36,336.73.

Order affirmed, with costs.

The decedent, Albert M. Rosa, a resident of Grand Rapids, Michigan, died on February 27, 1981. His gross estate for Federal estate tax purposes totaled over $3,100,000. Most of the assets owned by the decedent were located in the State of Michigan. However, the decedent owned a…