In re the Estate of Bunyan

OPINION OF THE COURT

Robert F. Doran, J.

This appeal, pursuant to section 249-x of the Tax Law, is from a supplemental order fixing estate tax on consent and stipulation of the attorney for the State Tax Commission and the attorney for the executor. The consent and stipulation reserved the State’s right of appeal.

The decedent died on December 31, 1963. On April 8, 1966, an order was entered fixing the estate tax at $4,271.13 ($4,500 had previously been paid to cover the tax). Thereafter, as a *228result of a Federal audit, the New York taxable estate was increased, with the result that the final…