Craig Estate

COFFROTH, P.J.,

— This case is here on exceptions to the first and partial account of the administrator c.t.a. of decedent’s estate, filed by the register of wills as inheritance tax agent of the Commonwealth, alleging failure to pay the Commonwealth’s claim for additional Pennsylvania transfer inheritance tax of $3,098.25. After the exceptions were filed, the accountant filed an appeal from the action of the register in disallowing claimed deductions which resulted in the assessment of the additional tax.

*157The exceptions and the appeal raise the same issue: deductibility for inheritance tax…