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WALLIS ESTATE (03/22/66)

decided: March 22, 1966.

WALLIS ESTATE


Appeals from decree of Orphans' Court of Luzerne County, No. 630 of 1960, in re estate of Nan D. Wallis, deceased.

COUNSEL

Neville B. Shea, for appellants.

Charles A. Shea, Jr., for appellant.

Max Rosenn, with him John W. McCormick, Henry Greenwald, and Rosenn, Jenkins & Greenwald, for appellee.

Bell, C. J., Musmanno, Cohen, Eagen, O'Brien and Roberts, JJ. Opinion by Mr. Justice Roberts. Mr. Justice Jones took no part in the consideration or decision of this case.

Author: Roberts

[ 421 Pa. Page 106]

This is an appeal from a decree entered by the Orphans' Court of Luzerne County awarding commissions of $120,000 to Paul J. Griesmer, executor of the Estate of Nan D. Wallis, Deceased.

Nan D. Wallis, a widow and resident of Kingston, Luzerne County, Pennsylvania, died testate on May 2, 1960, leaving an estate in excess of $2,500,000. Appellee, Paul J. Griesmer, an accountant by profession and long time adviser of testatrix, was named in the will as executor. In the disposition of her estate, testatrix made specific bequests to various individuals and charities in the amount of $486,000. The residue of the estate was devised in equal shares to ten legatees.

Appellee filed his first and partial account on February 4, 1963. Appellants, William Denmon, his wife, Matilda Denmon, and The Wyoming National Bank of Wilkes-Barre, Pennsylvania, Guardian of Roxie May

[ 421 Pa. Page 107]

    and Shirley Ann Denmon, residuary legatees,*fn1 excepted to certain credits taken by appellee for payment of his compensation. By stipulation, the audit of the first account was closed on September 5, 1963, leaving the question of compensation for audit at the final account.

The second and final account was filed on February 5, 1964. In this account, appellee sought approval for compensation in the amount of $134,000.*fn2 Appellants again excepted to the amount of compensation sought. Hearings were held on the exceptions and resulted in the disallowance of $14,000 and the approval of compensation in the amount of $120,000.

Appellants, in challenging the compensation approved below, contend that the court erred in failing to disallow compensation entirely and in refusing to impose a requested surcharge. In the alternative, ...


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