Parker Estate

Opinion by

Mr. Justice Allen M. Stearne,

Two years and four months after final confirmation of the executors’ account and decrees of distribution, and after complete payment in accordance therewith of all the assets of the estate, petitioner has filed two petitions: (1) for the proration of the state and federal transfer and inheritance taxes under the Act of July 2, 1937, P. L. 2762, 20 PS Supp. 844, as construed by this Court in Jeffery’s Estate, 333 Pa. 15, 3 A. 2d 393, and Mellon Estate, 347 Pa. 520, and (2) to open and review the accounts and decrees of distribution under the Fiduciaries…