Zipperlein Estate

Opinion by

Mr. Justice Horace Stern,

Testatrix devised and bequeathed all of her estate, real and personal, to her stepson and his wife as “tenants by the entireties, their heirs and assigns forever in fee absolutely.” At what rate is this testamentary gift taxable under the Transfer Inheritance Tax Law of June 20, 1919, P.L. 521, §2, as amended? The court below decided this question in favor of the 2% rate ou the entire bequest, — a conclusion which, in our opinion, is erroneous.

The Act provides that the tax shall be at the rate of two per centum upon property passing “to or for the use of…