Cooper Estate

KLEIN, Adm. J.,

This is an appeal from the assessment of inheritance taxes filed by the executors of the Estate of John McGill Cooper. He was bom on November 24, 1882, and died at the age of 84 years on December 22, 1966. His aunt, Mary E. McGill, died at the age of 93 years on September 7,1965. She named him as one of her executors and left him two-fifteenths of her estate, which, together with his commissions as coexecutor, was approximately $300,000, of which he received $9,600 on account on December 23, 1965, and $130,000 on November 18, 1966. The balance of his share, which amounted to…