This controversy involves only the payment of interest. It is conceded that petitioners are entitled to a refund of the transfer tax which amounted to an overpayment. Jacob Peters died a resident of Onondaga County on August 16, 1922, leaving a last will and testament which was duly admitted to probate. His will provided for a life estate in his wife as to certain of his property, with a contingent remainder so that the ultimate devisee could not be known until the wife's...
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