The opinion of the court was delivered by GAULKIN, S.J.A.D.
In calculating the taxable value of decedent's estate, the Transfer Inheritance Tax Bureau (Bureau) refused to allow as a deduction that portion of the executors' commission which was calculated upon the amount by which the market value of the common stocks left by the testator had risen since his death. The executors appeal. We affirm.
In 1962 the Bureau promulgated a ruling which reads in part as...
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