Sadler's Estate

Opinion by

Mr. Justice Allen M. Stearns,

The appeal is by the Commonwealth from a decree of the Orphans’ Court of Cumberland County sustaining an appeal from the assessment of a transfer inheritance tax by the Register of Wills.

The uncontroverted facts are stated in the opinion of the court below as follows: “On June 28, 1948 Horace T. Sadler and Helen B. Sadler, his wife, entered into written articles of agreement for the sale of the Sadler Mansion and grounds known as ‘Thornewold’ to the Old Folks’ Home of the Potomac Synod of the Reformed Church in the United States, hereinafter referred to…