In re the Appraisal under the Transfer Tax Law of the Estate of Seiss

Schulz, S.

The executor of the last will and testament of the decedent appeals from the order fixing the tax in a transfer tax proceeding upon the ground that the appraiser in his report upon which the order is based, erroneously computed the amount of the executor’s commissions, in that he has failed to include the value of the decedent’s real property in arriving at the amount thereof.

By the 4th paragraph of her will the decedent gave, devised and bequeathed her residuary estate “ be same real or personal property,” one-half thereof to one of her daughters and the other half to the children…