In re the Estate of Miller

Hetherington, S.

Appellant is the widow of decedent, who died on September 30, 1932. In proceedings had to determine the fair market value of his estate, the schedules disclosed five bank accounts totaling approximately $29,000 standing in the joint names of decedent and his wife which were payable to either or the survivor. Appellant claimed a deduction of $16,120 from the gross, estate upon the ground that, of the moneys on deposit, *609in the form recited, such sum originally belonged to and represented moneys earned by her in gainful occupations pursued during her married life. After…