Gurney v. State

This motion raises the question of the sufficiency of the claim. It is urged also that claimant’s sole remedy is by way of an article 78 proceeding in another forum.

On July 26, 1948, Surrogate Howell of Nassau County made an order fixing tax in the sum of $9,143.79 in the estate of Thomas N. Gurney, deceased, of which claimant is the executor. Prior thereto, on August 6, 1947, claimant deposited with the New York State Tax Commission the sum of $10,000 in payment of the tax, so as to obtain the 5% discount (Tax Law, § 249-z). Demand for the return of the excess was first made by the claimant…