Paul's Estate

Stearns, J.,

Decedent, a resident of the Commonwealth of Pennsylvania, possessed in his lifetime real estate situate in the States of Missouri and New Jersey. He executed formal written agreements of sale therefor and accepted substantial payments on account of the purchase price. The death occurred before the execution of the deeds, and the contracts were completed by the executrix by the delivery of proper deeds upon the receipt of the unpaid portion of the consideration money.

The appraiser appointed by the Register of Wills to appraise the value of the property or estate of the decedent for…