Ordered that the appeal is dismissed as academic, without costs or disbursements.
The petitioner, as executrix of the decedent's estate, commenced this proceeding pursuant to SCPA 2103 to require Intercounty Associates, a partnership, to show cause why it should not deliver, to the decedent's estate, certain proceeds from the sale of real property. The New York State Department of Taxation and Finance (hereinafter the appellant) served an answer to the petition asserting...
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