Wanzel's Estate

Opinion by

Mr. Chief Justice Moschzisker,

This is an appeal by the administratrix of the estate of a deceased soldier of the World War from a decree of the Orphans’ Court of Chester County, upholding an assessment of a direct inheritance tax on unmatured installments of war risk insurance paid to the estate by the federal government. The insured soldier died October 4, 1918, intestate, unmarried and without issue, leaving a father who died March 12, 1926, and a mother, the designated beneficiary, who died June 13, 1927. The contract between the insured and the government was subject, by its own…