Simmons's Estate

Opinion by

James, J.,

This is an appeal by the executors of the estate of Jacob Simmons, deceased, both sons of the decedent, on an adjudication of the orphans’ court, in which they were surcharged the sum of $1,536.29 with interest from February 20, 1933. The sole question is whether the transaction between the decedent and his son, Daniel, constituted a gift or a loan.

Jacob Simmons, at the time of his death on February 16, 1934, lived with his son, Earl G., on a farm of twenty-seven acres situate' in Baldwin Township, Allegheny County, Pa., which was worked by them in partnership. The farm…