Crane's Estate

OriNiON by

Mr. Chief Justice Frazer,

These four appeals relate to payment of inheritance taxes on the estate of Theron I. Crane, deceased. The executors’ account was first audited by the Orphans’ Court of Philadelphia County, from which appeals were taken to the Superior Court. The present appeals are from orders of the Superior Court affirming the adjudication of the court below.

Theron I. Crane died November 2, 1929, leaving a gross estate of approximately four million dollars. After deducting debts, administration expenses, etc., the net estate appraised for inheritance taxation amounted to…