Gumpert's Estate

Opinion by

Mr. Justice Stern,

Anna M. Gumpert, by deed of trust dated September 26, 1935, transferred $40,000 to the Girard Trust Company in trust for her children and grandchildren, reserving no interest to herself. She died September 8, 1936. The Register of Wills found that the trust was created in contemplation of death, and therefore assessed thereon a transfer inheritance tax under the Act of May 16,1929, P. L. 1795, as amended by the Act of June 22,1931, P. L. 690. The assessment being sustained by the orphans’ court, the trustee appeals on the ground that the Act of 1929, as thus…