In re the Estate of Holland

Howell, S.

The pro forma order fixing the transfer tax in this estate was made October 11, 1929. No appeal was taken therefrom. On the clear market value of the property passing under decedent’s will appraised as of the date of her death, executors’ commissions were allowed and deducted at that time in the estimated sum of $21,604.32. At the time of the accounting in the estate, the assets had increased in value to such an extent that the executors’ commissions amounted to and were allowed in the sum of $22,884.66, being $1,280.34 in excess of the amount estimated in the transfer tax…