In re the Estate Pedersen

OPINION OF THE COURT

John D. Bennett, J.

By notice of appeal dated and filed January 5, 1978, the New York State Tax Commission appeals from an amended and supplemental order dated November 9, 1977 which fixed the New York estate tax in the sum of $898.77. The basis for the appeal is that the supplemental order dated November 9, 1977 which amended the pro forma taxing order dated February 8, 1976 fixing tax in the sum of $1,423.73 was made more than one year after the final Federal determination contrary to the provisions of section 962 (subd [b], par [5], cl [A]) of the Tax Law.

*451Decedent died…