Estate of Philip Meriano, Deceased, Anita Panepinto, Administratrix - Page 46

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               (2)  The amount of fees paid to Lynch and Reardon that were            
          in dispute before the Orphans' Court.                                       
               (3)  Attorney's fees payable to the Dilworth firm by the               
          estate in the amount of $231,347.50, for services rendered                  
          through September 30, 1984, and additional fees to be charged for           
          services rendered thereafter.                                               
               (4)  The amount of interest due on the Federal estate tax              
          deficiency.12                                                               
               (5)  A claim by the Estate of Marie Meriano against Philip             
          Meriano in the amount of $12,021.                                           
               At trial, Panepinto testified that the Dilworth firm had               
          presented to the estate a bill for legal services in an amount of           
          approximately $400,000.  However, we are informed by the Second             
          Stipulation filed November 26, 1993, that the estate paid the               
          Dilworth firm only $231,347.50 for legal services rendered until            
          September 30, 1984.  There is no evidence in the record to                  
          explain why the Dilworth firm was not paid legal fees in a total            
          amount of approximately $400,000.                                           
               Respondent has agreed to allow the estate a deduction for              
          legal fees paid to the Dilworth firm in an amount of                        
          approximately $231,000.                                                     
               It appears from the record that the issues remaining for               
          decision as set forth in the First Stipulation filed September 3,           


          12        This is a matter of law.                                          




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