Romberger Estate

Marx, P. J.,

This issue arises on a petition on appeal from an additional appraisement by the Commonwealth for transfer tax, a citation thereon, *197and an answer by the Commonwealth. Petitioner is the executor of the will of Ella I. Romberger, deceased, and the issue arose on the audit of the executor’s account, and the award of the balance submitted by him for distribution.

Ella I. Romberger died on August 21,. 1948. Earl E. Romberger, her husband, died on February 14,1944, leaving a last will dated May 14,1930, by which he gave all his property “of every kind and nature and wheresoever located…