In re the Estate of Nowicki

This motion seeks an order fixing the interest chargeable upon the estate tax due in this estate at 4%% instead of at the rate of 10%, as presently assessed by the State Tax Commission; or, in the alternative, that this court reduce the interest assessment to 6%.

*385The basic issue raised by the petitioner is whether the mailing of a check in payment of the estate tax, as fixed, on the last day of the expiration of 15 months from the date of death constitutes payment of the estate tax within the 15th month from death with the result that the 4%% interest rate applies (Tax Law, § 249-z, subd. 1).…