Beck Estate

RAHAUSER, J.,

Erwin Beck died December 3, 1968, domiciled at 22 Hawthorne *619Road, Forest Hills, Allegheny County, Pa. He was survived by his wife and two children. Letters testamentary were issued to the surviving spouse, Frances L. Beck, on January 20,1969.

On July 15, 1969, the executrix filed an appeal from appraisement of the Inheritance Tax Department of Allegheny County, alleging that the deductions claimed by the executrix were erroneously disallowed.

Petitioner complained that the executrix’ fee was reduced from $7,800 to $2,000; that the family allowance was reduced from $1,000 to $752.94…