In re the Estate of Steinhart

OPINION OF THE COURT

Bertram R. Gelfand, J.

This is an application by the executor to fix the estate tax and to reduce the rate of interest upon unpaid estate taxes from 10% per annum to 6% annum from the date of death of decedent. The State Tax Commission opposes that portion of the application seeking a reduction in the interest rate.

*1035Decedent died on April 6, 1975 and letters testamentary were issued to petitioner on October 21, 1975. No payment has been made to date on account of the tax.

Petitioner’s request for a reduction in the interest rate is based upon the illness of an attorney who…