Mellor's Estate

Opinion by

Mr. Justice Schaefer,

The question for determination is, Whether the funeral expenses of a deceased married woman, who leaves a surviving husband, are deductible in calculating the clear value of her estate for transfer inheritance tax purposes. The orphans’ court determined that they are and from the decree dismissing its exceptions the Commonwealth appeals.

We think it not necessary to review the legislation on the subject of inheritance taxes prior to the Act of July 12,1923, P. L. 1078, which is the statute under which the Commonwealth seeks to maintain a tax on the amount…