Executor surcharged for interest and penalties resulting from failing to file income tax returns for the estate for four years (and interest was added to that surcharge), for legal fees paid at hourly rates above prevailing rates in the county, and for an executor commission not supported by her work in the administration of the estate, which was not particularly complex and was delayed due to the executor’s negligence and inaction. An executor’s commission of 3% of the value of three parcels of real estate was allowed, but the executor was surcharged for legal fees expended to defend against the objections to her account and the estate was ordered to pay the legal fees and expert costs of the successful objecting beneficiary. Because objections to the account were sustained and surcharges imposed, the executor’s request for sanctions against the objecting beneficiary were denied. Weseman Estate, 2 Fid.Rep.4th 395 (Susquehanna O.C. 2024).