In Re Estate of Kostelnik

OPINION OF THE COURT

ROBERTS, Justice.

Anna G. Kostelnik died on December 14, 1973. The Commonwealth assessed an inheritance tax on. four savings accounts and eleven savings and loan certificates *97held in the names of decedent and her three daughters, appellees Irene, Helen and Annamae Kostelnik. The Commonwealth treated one-half the value of each account and certificate as subject to a six (6) per cent tax pursuant to section 2411 of the Inheritance and Estate Tax Act [hereinafter “the Act”]. The daughters appealed from the assessment to the orphans’ court division of the court of common pleas.…