In re the Compulsory Accounting of Greenberg

Moss, S.

This is a compulsory accounting proceeding instituted by the Industrial Commissioner of the State of New York. He alleges that he is a judgment creditor of a corporation, the entire stock of which was owned by the testator at his death, and therefore is a person interested in the estate.

Testator died on September 17, 1949. Letters testamentary on his estate were issued on November 9, 1949, to his widow, who was the sole beneficiary under his will. It is claimed that as early as December 9, 1947, the commissioner made an assessment for unemployment insurance taxes against the…