Mickey Estate

ROWLEY, J.,

This case is before us upon exceptions filed by Thomas J. Fitzgerald and John J. Syka, a partnership, doing business as Fitzgerald and Syka (claimants) to the “account” filed by the executor, Walter R. Mickey.

Decedent, Walter V. Mickey, died testate on January 6, 1966. On January 28, 1966, letters testamentary were issued to the executor, Walter R. Mickey. Almost five years later, on December 1, 1970, the executor filed an inventory and appraisement and an inheritance tax return. According to the inventory and appraisement, the only asset of the estate was real estate in the…