Eastlack Estate

Shoyer, J.,

— This appeal is from the appraisement for inheritance tax of decedent’s interest in the Edgcomb Steel Company’s “Profit Sharing Trust”, which, following decedent’s death, was *726paid in lump sum to his designated beneficiary, his daughter.

The material facts are recited in the petition and answer sur the appeal, and in a stipulation of counsel, and are not in dispute.

For 21 years prior to his resignation on January 8, 1954, decedent had been an employe of the Edgcomb Steel Company. On December 30, 1942, the employer established a “Profit Sharing Trust” with Fidelity-Philadelphia Trust…