Porter Estate

Taxis, P. J.,

Petitioner herein is The Security Trust Company of Pottstown, Pennsylvania, surviving executor of the estate of Samuel H. Porter, deceased. Decedent died on June 18, 1957, and included in the assets of his estate was a certain tract of industrial real estate in Pottstown on which *102factory and warehouse buildings are situated. This was appraised at the date of death at $179,915 by Joe L. Bowen, a Pottstown broker, who was employed by petitioner and its co-executor for this purpose. This valuation was accepted by the chief appraiser for the Pennsylvania Department of Revenue, and on…