In re the Estate of Liehs

Order unanimously reversed on the law without costs and motion granted. Memorandum: The New York State Tax Commission contends that Surrogate’s Court erred in denying its motion for a supplemental order fixing tax in the estate of Kurt O. Liehs. We agree.

After the death of Kurt O. Liehs on November 17, 1979, his executrix filed a Federal estate tax return indicating a taxable estate of $131,037.07 with no Federal estate tax due. Based on this return a pro forma order was entered in Surrogate’s Court on September 10, 1980 fixing New York estate tax of $1,362.22 on a taxable estate of…