Reed Estate

VAN Roden, P. J.,

Executor of this estate has filed a petition for a citation on the Register of Wills of Delaware County to show cause why an appeal from appraisement for transfer inheritance tax purposes should not be sustained.

The Commonwealth has filed preliminary objections on the ground that the appraisement was filed on August 11,1958, and that no appeal therefrom was taken within the statutory period of 60 days allowed for the taking of such appeal and that the appraisement is therefore final and conclusive.

The first account of the executor was audited, adjudicated and confirmed nisi…