In re the Estate of Keen

O’Brien, S.

This is an appeal from the report of the transfer ta,x appraiser, and the order entered thereon, by the Fifth Avenue *436Bank of New York, executor, on the ground that the trustee’s commissions, as such, were not allowed as a deduction in addition to the allowance of executor’s commissions, and that by reason thereof the values of the transfers to John Henry Keen, Rosa J. Keen, Emily S. Keen, and the trustee for the benefit of persons of the five per cent class of taxation are erroneous and that the tax on each of these transfers is likewise erroneous. The decedent died on July 20,…