Todd Trust

Opinion by

Me. Justice Patteeson,

This is an appeal by the Commonwealth of Pennsylvania from the decree of the. court below striking from the inheritance tax appraisement of the assets of the estate of Robert B. Todd, deceased, the amount representing the present value of an inter vivos trust • Is there a transfer “intended to take effect in possession or enjoyment at or after death” 1 where settlor of an inter vivos trust directs payment of the income therefrom to his wife for life, in the event she predeceases him to himself for life, and remainder to designated charities, reserving the right…