Petitioners voluntarily paid an estate tax before any order was entered to obtain the discount under section 249-z of the Tax Law. On March 7, 1949, the Surrogate made an order fixing the tax on a percentage basis. The State concedes that the voluntary payment exceeded the amount in the order and that the tax was overpaid, entitling petitioners to a refund, if a timely application therefor was made. No application for a refund was made until January 29, 1952, and this was...
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