Estate of Hershey v. Bowers

A single question is raised by this appeal.

Where one during his lifetime, solely from his own funds and without the knowledge and consent of his children, creates joint and survivorship deposits in his name and the names of his various children, such children not even being aware of the *6existence of snch accounts until after his death, does the renunciation of any interest in such accounts by the noncontributing children causing the proceeds thereof to fall into the probate estate make such succession taxable in the probate estate rather than to the children?

A joint and survivorship account…