In re the Estate of Lewis

McGarey, S.

The surviving executor of the decedent seeks an order waiving payment of interest upon the estate tax heretofore assessed or, in the alternative, remitting the rate of interest thereon from 10% to 6% per annum.

Testator died on March 8, 1939. On April 4, 1941, an order was made appointing an appraiser herein, and schedules were filed with him on May 5, 1941. The appraiser made his report on May 22, 1944, and found the net estate to be $16,475 which was absorbed by applicable exemptions, but assessed a tax of $4,485 under the provisions of the next to last paragraph of section 249-n…