In re the Estate of Bilos

John M. Keane, S.

This is an appeal from the pro forma order entered December 18, 1970 in this court fixing the estate tax at $150.80. The return was made by decedent’s widow as the surviving joint tenant. The facts are undisputed.

Decedent and his wife owned their home, which was valued at $36,000 in the estate tax return, as tenants by the entirety. At the date of decedent’s death, their home was encumbered by a bond and mortgage with a balance due of $23,316.25. During his lifetime, decedent had purchased a life insurance policy in the face amount of $15,000 which was payable to the…