In Re Reed Estate

OPINION OF THE COURT

JONES, Chief Justice.

Decedent, Henry Mason Reed, died on August 31, 1970, leaving a will appointing the appellant, the Union National Bank of Pittsburgh, and his widow, Elizabeth McCullough Reed, as co-executors thereof. On September 24, 1973, the co-executors filed a Statement of Debts and Deductions with the Westmoreland County Register of Wills claiming as deductions for inheritance tax purposes $81,922.66 in administrative expenses. Included in this sum were executors’ commissions of $43,000.00. Thereafter, on October 29, 1973, the Pennsylvania Department of Revenue…