Gunn Estate

STEFAN, J.,

The first and interim account of Charles R. Breznicky, executor under the will of Edna M. Gunn dated September 21, 1988, was called for audit on September 8,1992. Hearing on the objections filed thereto having been held on December 22, 1992, the matter is now ripe for adjudication.

*612The account shows a balance of principal and income in the amount of $799,742.19.

The fund presently before the Orphans’ Court is not subject to the payment of transfer inheritance tax to the Commonwealth of Pennsylvania. However, any amount awarded to claimant as a result of further hearing will be…