Kleinschmidt Estate

Opinion by

Mr. Justice Linn,.

This appeal, is to determine the inheritance tax payable on the death of Henry F. A. Kleinschmidt, who died March 9, 1947, domiciled in Cambria County, Pennsylvania.

On the appeal to the orphans’ court from the appraisement, the court found as a fact that certain stocks and bank accounts were held, by “Henry F. A.. Kleinschmidt, Alice Kleinschmidt and Helen Kleinschmidt as joint tenants with the right of survivorship, and not as tenants in common . . .” and held that they were not subject to inheritance tax. The Commonwealth contends that the one-third interest is…