In Re Hack

The executors of the estate of Joanna H. Hack, deceased, appeal from the appraisement and assessment of transfer inheritance tax made by the comptroller, on the ground that in making the appraisement of the value of the estate the comptroller failed and refused to make any deduction for executors' commissions. Appellants contend that the sum of $10,000 should have been deducted in that behalf. If such deduction were made, the tax levied would be reduced by the sum of $900.

The gross estate of decedent was about $1,150,000. A legacy of $100,000 was given to the son and the rest of the estate to…