In re the Estate of Hughes

Edward M. Horey, S.

Decedent died October 4,1971. Thereafter, the executor, the Exchange Bank of Olean, New York, filed a petition and schedules for the determination of New York estate tax on motion pursuant to the provisions of SOPA 2004.

Schedule E of the tax schedules entitled “Jointly Owned Property ’ ’ set forth as the sole item thereunder, a Marine Midland bank account No. 741-59802-7. The description of that account as contained in the schedule was as f ollows: “ J. Leo Hughes or Gertrude Hughes, ownership % each $14,537.50 ”. Under the column entitled “ Name of Joint Tenant ’’was…