In re the Estate of Brown

OPINION OF THE COURT

John M. Keane, S.

This is a petition by the executor to have the interest penalty on the New York estate tax fixed by this court on January 27, 1978 reduced from 10% to 6%. This court is aware that for many years it was the policy of the State Tax Commission not to consent or object to these requests, leaving the matter entirely to the Surrogate. More recently the court has been advised that the State Tax Commission has taken a different position.

It is this court’s understanding that now the State Tax Commission will take an adversary position on requests for reduction of…