Knowles's Estate

Opinion by

Mr. Chief Justice Moschzisker,

Emma C. Ivnowles died December 21, 1927, leaving a will by which she gave her entire estate to her husband and four children, “in the way and manner provided by the present intestate laws of the Commonwealth of Pennsylvania.” Appeals by executors under the will and by legatees, hereinafter called the appellants, from an appraisement made by the register of wills of Philadelphia County, for the purpose of assessing the inheritance transfer tax due to the Commonwealth from the estate of decedent, are before us; the Commonwealth also has appealed, as will…