In Re Estate of Shafer

This appeal presents the question of whether' an executor is under a personal liability to pay an inheritance or succession tax as fixed by the finding of the Probate Court when that finding was based upon a mistake as to the extent of the indebtedness resulting from an error in that respect in the executor’s petition to fix inheritance .tax and his innocent but mistaken representation as to the extent of the debts at the hearing on the petition.

The testatrix died on September 13, 1930. Her will was admitted to probate and letters issued to William C. Shafer on October 29, 1930. On November…