In re the Estate of Hooker

Wingate, S.

Singularly enough, the question underlying the present motion appears to be one of first impression so far as reported decisions construing either the Federal or State estate tax laws are concerned. It relates to the question of the permissibility of allowance of a deduction for tax purposes from the gross assets of an estate of sums representing executorial commissions in a case in which such commissions have, in fact, never been paid, and the fiduciaries have severally executed instruments irrevocably waiving such payment.

*516On February 3, 1937, an order was made for the appraisal…