In re the Estate of O'Donohue

Foley, S.

This is an appeal by executors from the order entered on the report of the transfer tax appraiser upon the ground that a deduction of the statutory commissions was not allowed by him.

The will provides: “ I give and bequeath to my executor and executrices hereinafter named one thou-

*698sand two hundred dollars.” In the latter part of the will the testatrix appoints her three children executors and directs that " they serve without fees.” Reading these paragraphs together, the will must be construed as fixing $1,200 as the compensation of each executor in lieu of fees. The latter clause…