BOYLE, P. J., May 29, 1973.
The question to be determined in this audit is the validity of the protest filed by the executor against the appraisement by the Commonwealth of the value of an account receivable, for transfer inheritance tax purposes. Counsel for the Commonwealth and the executor have stipulated of record that the value of the asset is $99,500 at the date of death of decedent, without giving consideration to federal income taxes which must be paid when...
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