Monihan's Estate

Stearne, J.,

concurring. — I concur in the decision reached by the hearing judge, sustained by the court en banc.

However, I desire to call attention to a possible irregularity in procedure, which, unless recognized and corrected, may, in the future, lead to an incongruous legal situation.

In this case the appeal from the assessment of the transfer inheritance tax was the vehicle employed to raise a question of title to the assets. The late Judge Gest, in Swift’s Estate, 3 D. & C. 553 (affirmed in 279 Pa. 424), deprecated the practice of attempting to determine title by means of a tax appeal. He…