Lohm Estate

Opinion by

Mr. Justice Jones,

Robert P. Lohm died on April 25, 1965, leaving a will wherein Ralph S. Kunst, Jr. (a nephew)1 and E. T. Adair, Esq., were appointed co-executors. Although he had been practicing law since 1911, Adair had had very little experience in the administration of estates *271and no experience whatsoever with federal estate tax problems. Accordingly, Adair and Kunst retained Alexander Rosenbaum, Esq., experienced in estate tax matters, to serve as an additional counsel for the estate.

The federal estate tax return, the preparation of which was to be Rosenbaum’s major task, was…