Duffy Estate

SHOYER, J.,

Following the filing of petition and answer, a hearing was held on the inheritance tax appeal of Richard B. Conlan.

After the death of Alma M. Duffy on November 6, 1971, an inventory of the safe deposit box registered in the joint names of Richard B. Conlan and Alma M. Duffy, made by the Department of Revenue as required by statute, revealed that the box contained, among other assets, a number of United States Savings Bonds, Series E, with a cash surrender value of $27,261.58, as of the date of death of Alma M. Duffy. These bonds were registered in the joint names of “Richard B.…