Kauffman

The plaintiff seeks to recover an alleged excess in income tax paid for the calendar year 1945. Plaintiff' was special administrator and then coexecutor of the estate of Leon E. Kauffman, his father, and while acting in such capacities received fees in the sum of $67,000 as follows:

Nature Period Duties Amount

Extraordinary 12- 6-35 to 10-19-36 Special, Administrator $22,000.00

Extraordinary 10- 20-36 “ 11-30-38 Co-executor ■ • $15,000.00

Extraordinary 11- 30-38 11-30-39 Co-executor $10,000.00

Ordinary 10-20-36 “ 11-30-39 Co-executor $ 2,000.00

Extraordinary 12- 1-39 “ 11-30-45 Co-executor $18,000.00

The facts in this case disclose that the plaintiff and his sister were coexecutors and sole beneficiaries of the estate of their father. Differences arose between them, apparently intensified by the activity of the sister’s husband.

Each time an allowance of fees was granted to plaintiff an equal amount was granted to his' coexecutor. The $18,000 involved in this litigation is the result of a compromise whereby each applied for and received extraordinary fees in equal and agreed amounts.

Upon the death of the father the estate wa's vested in the plaintiff and his sister,…