Bowie Estate

Rowley, P. J.,

This is an appeal by Bertha Ann Bowie, widow of Matthew Bowie, and by the executor of his estate from the assessment of transfer inheritance tax upon certain United States savings bonds.

*265The following are the undisputed facts:

Matthew W. Bowie died August 17, 1948, survived by his wife, Bertha Ann Bowie, one of the appellants.

Decedent in partnership with John B. Snyder conducted a coal stripping operation. Snyder was business manager for the partnership and, presumably because of his proficiency, also aided both decedent and Mrs. Bowie in transacting their individual financial…