Cronin's Estate

Waite, P. J.,

The only question arising in the distribution of this estate is whether the money ($2723.65) received by the administrator of this estate from the Erie Trust Company, administrator of the estate of Joseph E. Cronin, is subject to the transfer inheritance tax of Pennsylvania, the money so received being the present worth of the unpaid instalments on a certificate of war risk insurance issued by the Government to Joseph E. Cronin, World War veteran, his mother, the said Mary Cronin, being the beneficiary named in the policy. The whole amount of the policy not having been paid to…