Cranston

The State Controller appeals from an order sustaining objections to the report of the inheritance tax appraiser.

*802 The will, which was admitted to probate, reads in part as follows: "Twenty-First: I hereby nominate and appoint Winthrop M. Crane, my said attorney, the Executor of this Will. . . .

Mr. Crane qualified as executor and performed the necessary legal services. An inheritance report was furnished by the executor in which the amounts of the statutory executor’s commissions and attorneys fees were claimed as deductions. A report was filed by the inheritance tax appraiser which allowed, as a deduction, the amount of the executor’s statutory commission but disallowed the claimed deduction of the attorney’s fees. In the -report a tax was computed upon a bequest to Crane of $500 and also upon the amount of the attorney’s fees as if it were a bequest of cash to Crane.

In sustaining the executor’s objections the court ordered that the amount of the attorney’s fees be allowed as a deduction and that the same be not treated as a bequest of cash to Crane.

The general rule is that an executor or administrator who acts as his own attorney is not entitled to receive compensation…