Denniston's Estate

Opinion by

Mr. Justice Schaffer,

This is an appeal from the decree of the orphans’ court sustaining an assessment by the register of wills of a transfer inheritance tax, under the Act of June 20,1919, P. L. 521, 72 P.S. Sec. 2301 et.seq., upon the corpus of an inter vivos trust.

Eleanor H. Denniston, on May 10, 1915, executed a deed of trust, by which she conveyed certain property to a trust company and an individual in trust, to pay the net income to her for life, and after her death to hold it in trust for such persons, and for such purposes, as she might designate in her will. It was provided…