In re the Estate of McKitterick

Delehanty, S.

By appropriate motion made within the time limited in the statute the estate representative seeks to modify a pro forma order of this court which fixed the estate tax.

The company which employed deceased paid to his estate a large sum of money which represented deceased’s share of the profits of the company from January 1, 1936, to the date of deceased’s death, August 15, 1936, under a so-called management bonus plan. When the estaie tax was computed by the appraiser he included this sum as property of deceased owned by him at the date of death. An appeal taken from the inclusion…