Feeney Estate

van Roden, P. J.,

Decedent died June 3,1948. During the course of the administration of the estate the executor filed a statement of debts and deductions listing executor’s commission in the sum of $3,720.18 and counsel fee of $3,500. On March 17, 1949, the accountant paid $7,905.76 inheritance tax. On November 4, 1949, the register of wills submitted an inheritance tax notice stating that the ap-praisement had been completed and containing a notice thereon that the tax was paid in full.

When the first and final account of the .executor was called for audit on December 5, 1949, it appeared that…