In re the Judicial Settlement of the Accounts of Bush

These are cross-appeals from a decree in Surrogate’s Court determining objections to an administratrix’s account.

We think that the surrogate properly overruled the objection to the item of $150 paid by the administratrix for the services of an expert appraiser. The services of such a person were necessary in order that a proper appraisal of decedent’s estate for purposes of the payment of the estate tax might be had. We further hold that the surrogate’s determination in reference to the objection raised against the administratrix’s collection and application of the rents due and becoming due…