Having taken a position in settlement of wrongful death and survival action as to proper division of proceeds, and having paid inheritance tax based on that position, removed executor is estopped from changing her position as to division of estate because of judicial and equitable estoppel.  Neaconia Estate, 4 Fid. Rep. 3d 1 (O.C. Lehigh 2013) (Opinion by Reibman, J.)