New York Consolidated Laws, Tax Law - TAX § 961. Effect of federal determination

(1) the inclusion in the federal gross estate of any item of property or interest in property,

(2) the allowance of any item claimed as a deduction from the federal gross estate, or

(3) the value or amount of any such item, shall also determine the same issue for purposes of the tax under this article unless such final federal determination is shown by a preponderance of the evidence to be erroneous.

(1) A decision by the tax court or a judgment, decree or other order by any court of competent jurisdiction which has become final.

(2) A final disposition by the secretary of the treasury or his delegate of a claim for refund.  Such disposition shall be deemed to have occurred--

(3) A closing agreement made under section seven thousand one hundred twenty-one of the internal revenue code.  1

(4) An assessment pursuant to a waiver of restrictions on assessment, or a notification in writing issued by the secretary of the treasury or his delegate that the federal estate tax return has been accepted as filed where such notification is issued after an audit of such return, unless the executor shall have filed with the commissioner of taxation and finance a written statement, in such form as may be required by the commissioner, that a claim for refund of federal estate taxes has been or will be filed.