Olson Estate

Opinion by

Mb. Justice Roberts,

William H. Olson died testate on February 17,1971. His widow and executrix, Fern Weaver Olson, filed an inheritance tax return. Neither the inventory nor the filed return listed any interest of decedent in two joint savings accounts in the Northwest Savings and Loan Association. These accounts with the right of survivorship were in the names of decedent and his brother Paul H. Olson.

The Commonwealth filed its tax appraisal and included assessments of both joint accounts. Decedent’s executrix appealed from the assessment. A hearing was held before the Orphans’…