DAVIES, J.
In his application for instructions, Louis Nippert, as executor of the estate of Olivia P. Gamble, deceased, has asked the court whether or not her estate should bear as expenses of administration the federal income taxes paid by him, as executor, on income derived from personal property during the administration of her estate.
The total value of the estate, as included in the federal estate tax proceedings, amounted to $37,990,652.73, consisting...
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