In Re Budell

The comptroller assessed a tax against the estate of Louis W. Budell, deceased, under the provisions of the Transfer Inheritance Tax act, on September 30th, 1924. The tax was paid in full (albeit under protest, it is said) on December 16th, 1924. The petition in the present proceeding was filed May 4th, 1926.

The motion to dismiss the proceeding is based on the ground that the court has no jurisdiction to entertain it — first, because the proceeding is not an "appeal," as specified in section 18 of the statute; secondly, because even if it be an appeal, it was not brought "within sixty days…