In re the Estate of Devlin

Joseph W. Cribb, S.

Decedent died April 24, 1959, and her will was admitted to probate by this court on April 30,1959.

Letters testamentary were issued to Kenneth Barker Devlin, a son. He and his sister share the estate equally, and, while no formal decree of judicial settlement has been had, it appears from the affidavit of the attorney for the estate that a final distribution of all assets was made on May 8, 1961.

A New York estate tax return was filed and a pro forma order entered July 3,1959, assessing the tax at a rate of 1%. Actually a 2% rate should have been used as the rate of tax…