In re the Estate of Gihon

Silkman, S.

An appeal is taken from the decree assessing the transfer tax herein, and several grounds of error are assigned:

1. The appraiser did not deduct the sum of $7,864.59, the expense of administration incurred by the temporary administrator,, including his commissions.

2. The appraiser failed to deduct the legacy tax under the Federal Revenue Law.

3. The appraiser failed to deduct the statutory commissions which the appellants would be entitled to as trustees.

4. The appraiser erroneously included an item of $24,960 in arriving at the value of the succession.

In considering the grounds of…