In re ESTATE of William H. BEESON

OPINION OF THE COURT

MANDERINO, Justice.

This is an appeal from a decree dated January 11, 1973, sustaining the action of the Commonwealth in appraising and assessing an inheritance tax on certain remainder interests in the estate of William H. Beeson. The issue presented is whether the April 29, 1937 assessment, which assessed tax on the life interest of the widow only, was a final assessment so as to preclude the September 22, 1970 assessment of tax on the remainder interests.

William H. Beeson, a resident of Montgomery County, Pennsylvania, died on May 13, 1936. The decedent left a will, duly…