Forsyth Estate

Satterthwaite, P. J.,

The problem presented in this appeal from an inheritance tax appraisal is whether the Commonwealth is barred from the collection of tax over and above that paid by the executrix at the time of filing the prescribed report forms with the Register of Wills, where such additional tax is claimed by reason of the Commonwealth’s appraisal of the clear value of the same reported assets in an amount substantially in excess of that so reported and such appraisal was not filed until several months after the absolute confirmation of the first and final account of the executrix and…