The administrator of an estate cannot sue the state Comptroller personally and on behalf of the estate for unlawfully withholding a tax refund. The administrator of an estate is not authorized to bring a lawsuit against the state Comptroller for unlawfully withholding a tax refund. The administrator's role is to manage the estate's assets, pay debts and taxes, and distribute the remaining assets to the beneficiaries according to the will or state law.
The administrator does not have the legal authority to sue the state Comptroller for unlawfully withholding a tax refund. The Comptroller is responsible for overseeing the state's taxation system and ensuring that taxes are collected and refunded correctly. If the administrator believes that the Comptroller has unlawfully withheld a tax refund, the appropriate course of action would be to file a complaint with the appropriate state agency or court.
In the case of Keeney v. Comptroller of the State of New York, the court held that the administrator of the estate could not sue the Comptroller personally for unlawfully withholding a tax refund. The court ruled that the administrator did not have the legal authority to bring a lawsuit against the Comptroller and that the proper remedy was to file a complaint with the appropriate state agency or court.
Therefore, the administrator of an estate cannot sue the state Comptroller personally and on behalf of the estate for unlawfully withholding a tax refund. If the administrator believes that the Comptroller has unlawfully withheld a tax refund, the appropriate course of action would be to file a complaint with the appropriate state agency or court.