Kuh's Estate

Lamorelle, P. J.,

The will of Joshua Kuh gave his estate to collaterals. Claiming as widow, Mary Duncan Kuh filed her election as such to take against the will; by agreement she was awarded $16,000 as widow. The awards made by the auditing judge'to the collaterals and to her as widow were made subject to transfer inheritance tax. Afterwards, the register assessed tax on this sum at 10 percent, as well as on the rest of the estate. On appeal, the hearing judge reduced the tax on the $16,000 to 2 percent. The Commonwealth excepted, and thus the matter comes before us.

The real question is this:…