Fisher Estate

Opinion by

Mr. Justice O’Brien,

The Commonwealth of Pennsylvania attempted to impose inheritance tax on four bank accounts which had been opened by the survivor, Violet Claire Herrod, in her name, and that of her brother, Robert E. Fisher, the decedent. Appellee filed a petition for citation sur appeal from assessment of inheritance tax. The owner of the accounts, the widow of the decedent, and the daughter of the decedent all testified that the decedent had been unemployed and in ill health for a number of years during which time he had been supported by his wife and daughter. The court found…