Kreeger's Estate

Opinion by

Mr. Justice Schaffer,

The question propounded to us on this appeal by the Commonwealth, is, whether it should be permitted to levy the transfer inheritance tax, provided by the Act of June 20,1919, P. L. 521, 8 Purdon’s Digest 8496, on the sum expended by an executor to provide a tombstone for the grave of his decedent, — whether, in determining the clear value of the estate to calculate the impost, a reasonable and proper expenditure for such purpose can be deducted from the gross value? The act says: “In ascertaining the clear value of such estates, the only deductions to be…