In re the Estate of Greenwald

Millard, S.

The executors under the will of this decedent appeal from a pro forma order of this court fixing the estate tax. Said appeal presents for determination two questions. The first is whether or not executors’ commissions computed on certain unsold real estate are proper deductions pursuant to the provisions of article 10-C of the Tax Law. The other is whether separate commissions on the principal of a trust fund *695are allowable to the appellants in their capacity as trustees and if so whether such trustees ’ commissions are proper deductions for tax purposes. •

After leaving his wife a…