Klein's Estate

Sando, P. J.,

— At the hearing on the appeal the following stipulation of counsel was offered in evidence:

Stipulation of counsel

“Now, to wit, July 8, 1936, it is agreed by and between the Commonwealth of Pennsylvania, through its special attorney, Clement J. Reap, Esq., and W. M. Bunnell, attorney for Joseph Klein, appellant in the appeal from transfer inheritance tax imposed upon the estate of Clara Klein, deceased, taken to the above number and term, as follows:

“First: It is agreed that the statements made by appellant in paragraphs ‘first’, ‘second’, ‘third’, ‘fourth’ and ‘fifth’ of…