Myers Estate

Opinion by

Mr. Chief Justice Maxey,

The question here is the right of the state to impose a transfer inheritance tax on the full cash value of bonds issued in the name of appellant as co-owner with her brother.

Appellant’s brother, Alfred T. Myers, died on December 27, 1946, as a result of injuries sustained in a motor accident on December 25, 1946. In a safe deposit box rented from the Peoples Bank, Hanover, Pa., in his name and that of his mother, Mrs. Elizabeth M. Myers, were found United States Savings Bonds aggregating a total cash surrender value- of $20,250. These bonds, issued in…