U.S. Supreme Court Decision Means New York Taxpayers may be Eligible for Refunds by Amending Previously Filed Estate Tax Returns
NEW YORK STATE (July 23, 2013) – Governor Andrew M. Cuomo has announced that Estate Tax refunds are available to qualified spouses of
same-sex couples. Refunds may be available as a result of the recent United States Supreme Court decision, United States v. Windsor, in which the Court held that section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. Taxpayers impacted by this change should contact the New York State Taxpayer Information Center at 518-457-5387.
“The Supreme Court’s decision to strike down DOMA was a groundbreaking civil rights victory that brought the LGBT community closer to the true meaning of equal rights under the law,” Governor Cuomo said. “As a result of that decision, New York State is now able to issue refund checks to qualified same-sex spouses who were required to pay taxes for no reason other than their sexual orientation. This financial compensation is one more step toward justice for Edie Windsor, and all of the men and women who confronted similar indifference at a time of deep personal loss.”
In that DOMA case, Edie Windsor, a New Yorker, sued the federal government after the Internal Revenue Service denied her refund request for the $363,000 in federal estate taxes she paid after her spouse, Thea Spyer, died in 2009. She also had filed a protective claim with the New York State Tax Department asking for a similar Estate Tax refund from New York.
New York State became the largest state to achieve marriage equality in June 2011 with the passage of its Marriage Equality Act. This prompted the Tax Department to one month later define that, for New York State estate tax purposes, the Act takes effect for the estates of decedents who died on or after July 24, 2011. Given the Supreme Court’s decision, this treatment now also applies to estates of individuals married to same-sex spouses who died prior to July 24, 2011.
“Now, taxpayers affected by the Supreme Court decision may amend any previously filed estate tax return where the statute of limitations to apply for a refund remains open,” said Commissioner of Taxation and Finance Thomas H. Mattox.
Generally, a claim for credit or refund of an overpayment of estate tax must be filed by a taxpayer within three years from the date the original return was filed or two years from the date the tax was paid. The State did not reveal the dollar amount of the estate tax refunds, citing the privacy provisions of the Tax Law.
Additional information can be found on the Tax Department’s memorandum on estates of same-sex couples.
* Locations…Central New York And Northeast Pennsylvania.
consumers at life insurance companies. The report showed that the investigation recovered more than $1.1 billion in unpaid life insurance benefits for consumers nationwide, including $386 million for New Yorkers. To date, life insurance payments resulting from this investigation have been made to more than 100,000 consumers nationwide, including more than 25,000 New Yorkers.
Tuesday, Wednesday and Thursday – July 30, 31 and August 1st.
Series, held every Wednesday evening during the months of July and August from 6:30 p.m. – 8:15 p.m. at 223 Rock Hill Drive (location for the Rock Hill Farmers’ Market).
This is strictly an online auction; no persons will be in attendance. All of the items may be viewed at
during the July 4 weekend. The holiday weekend involved heightened enforcement of traffic laws by state police in both marked and unmarked patrol vehicles
Department of Agriculture’s National Greek Yogurt Pilot Program within the National School Lunch Program for the 2013-14 school year.
In fact, Sullivan County travelers increased their spending across all sectors (lodging, food service, transportation, retail & service stations, and recreation) in 2012, with the largest increase – 16.55 percent – seen in recreation spending. A close second was transportation, with an increase of 14.47 percent. The vast majority of total monies spent, however, was, predictably, in second homes and lodging.
“Of course, we’d always like the numbers to be higher, but I am still very pleased with our continued growth in the tourism industry,” said Roberta Byron-Lockwood, president and CEO of the SCVA. “We are in a very difficult economic climate, so the revenue produced by the continued promotion of our many tourism assets offers myriad benefits to our local residents and businesses.”
Sullivan County tourism generated $44.2 million in state and local taxes in 2012, an increase of 1.5 percent over 2011. Total state and local tax proceeds saved Sullivan County households an average of $1,502 in tax burden, according to the report.







The Flash Flood Watch Is Now In Effect For Portions Of New York And Northeast Pennsylvania…Including The Following Counties: In New York: Broome…Chenango… Cortland…Delaware…Madison…Northern Oneida…Otsego… Southern Oneida…Sullivan And Tioga.
a.m. – 4:00 p.m. on Main Street.
Pamela Murphy and the Hudson Valley Fine Arts Singers
Plus food, vendors and fun for the whole family. 
NEW YORK STATE (June 29, 2013) – Governor Andrew M. Cuomo recently highlighted the availability of free summer meal sites that will provide children from low-income households with healthy, nutritious meals in communities across New York when school is out.
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Liberty Museum and Arts Center Celebrates its 16th Anniversary
Posted in Comments on July 24, 2013| Leave a Comment »
Birthday Celebration and Art & Collectible Auction Scheduled
LIBERTY, NY (July 24, 2013) – Liberty Museum and Arts Center is celebrating
their 16th Anniversary on Liberty’s Main Street.
Over 30 shows are scheduled in their four existing galleries.
In the past, the museum and arts center has hosted over 300 exhibits and programs, examining local and regional history and current issues, through photography, lectures, conferences, bus
and walking tours. In addition, there have been musical concerts, poetry readings, plays, book signings, children’s programs and more.
It is all with a hope that the Liberty Museum and Arts Center will be the hub of the cultural and creative community of Liberty and the surrounding areas.
The museum is currently partnering with the Liberty Free Theatre to make the arts center the
home of a fully operational theatre in 2014.
Liberty Museum and Arts Center will begin the next stage of their development, with a Birthday Celebration on August 10 at 6:00 p.m.
They are located at 46 South Main Street, Liberty, NY. It will be an evening of food, fun and entertainment and will include an Art and Collectibles Auction. The public is invited to attend.
For more information, e-mail LibertyNYMuseum@yahoo.com or call 845-292-2394. You can also find them at www.libertymuseum.com and Facebook.
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