Fry Estate

Shoyer, J.,

The corporate trustee under the will of Henry A. Fry, who died a resident of Philadelphia on August 30, 1912, has excepted to the dismissal of its appeal from assessment *188by the Commonwealth of collateral inheritance tax under the Act of May 6, 1887, P. L. 79.

Decedent devised a share of his estate in trust to his daughter, Anna, with a general power to appoint the remainder by will. The daughter died testate, a resident of Massachusetts, on August 17, 1960.

By her will, Anna D. Fry, in item “FIRST”, bequeathed her tangible property to a nonlineal of her father, and then, without…