Mellon Estate

Opinion by

Mr. Justice Allen M. Stearns,

This is an appeal by the Commonwealth from the decree of an orphans’ court refusing to reopen a tax proration proceeding under the Act of July 2, 1937, P. L. 2762, 20 PS Supp. 844, amending the Fiduciaries Act, as construed in Jeffery’s Est., 333 Pa. 15.

Richard B. Mellon, testator, died December 1, 1933, leaving an estate valued at $11,060,063.75. Prior to his death he had given to his wife, Jennie King Mellon, and to his two children, Richard King Mellon and Sarah Mellon Seaife, in equal thirds, 240,000 shares of the common stock of Aloxite Corporation…