Monroe v. Bates

Appeal by petitioners from an order of the Supreme Court at Special Term, entered in Albany County on November 18, 1952, dismissing a proceeding brought pursuant to article 78 of the Civil Practice Act. Petitioners voluntarily paid an estate tax before any order was entered to obtain the discount under section 249-z of the Tax Law. On March 7, 1949, the Surrogate made an order fixing the tax on a percentage basis. The State concedes that the voluntary payment exceeded the amount in the order and that the tax was overpaid, entitling petitioners to a refund, if a timely application therefor was…