I located my father will iin his probate files. I discovered I was one of the beneficiary of his estate. I found in the probate file a inheritance tax order. What does Gross Value of Estate per inheritance tax return mean? Gross Value of Estate per Audit mean? What does Allowable Deductions After Audit mean? What does net estate Subject to tax after adjustment mean? I found another form which states Report, Petition and order for continuing Pendency On one of the lines it states, The closing and distribution of the estate have been delayed because of Failure to file closing statement. What does that mean? How long does the fiduciary have to distribute the estate to the beneficiaries.