Walker's Estate

Opinion by

Mr. Chief Justice Schaffer,

The Commonwealth appeals from the action of the court below refusing its claim for transfer inheritance tax on the half interest in real estate of which Stewart J. Walker died seized. The question at issue is, whether he "was a tenant by the entireties, as the court decided, or a tenant in common; if the former, no tax is due, if the latter, his estate is liable.

By deed dated October, 1933, Walker, as sole grantor, for a consideration of $8,000, conveyed to his wife, Marian E. Walker, the undivided one-half interest in the land in question. The fact that…