In re the Estate of Waters

John T. Clancy, S.

This is an appeal from a pro forma order fixing the estate tax herein.

The decedent died on October 9, 1962. Prior thereto and on June 23, 1962, the decedent and her husband conveyed certain *835real property, owned by them as tenants by the entirety, to their sons Francis and Gerald, reserving to themselves a joint life estate. On July 23,1-962, the decedent and her son Gerald transferred a bank account held in their joint names to Gerald alone.

It is conceded that both of these transfers were made in contemplation of death and that they are taxable. The question presented here…