Sheesley Estate

SWOPE, P.J.,

We have before us an appeal from the Commonwealth’s appraise*412ment for inheritance tax purposes in the estate of Amy S. Sheesley. The parties have joined in astipu-lation setting forth all the facts necessary for an adjudication of this matter.

Decedent’s husband, J. Harry Sheesley, died testate on April 27, 1953. In his will he provided for his wife a bequest of $10,000, and a life estate in the income from a testamentary trust comprised of the residue of his estate. Upon the death of his wife, the trust was to terminate and the three Sheesley children thereafter to receive equal…