Carson Estate

Opinion by

Mr. Justice Allen M. Stearns,

These appeals are from an assessment of transfer inheritance tax.

Decedent possessed an individual bank account amounting to $85,637.20, which he transferred to a joint account of himself and his wife, as tenants by the entire-ties, ten months and nineteen days prior to his decease. The inheritance tax appraisers included this amount in the taxable estate of decedent. The widow and the executor appealed to the orphans’ court. The hearing judge sustained the appeal as to one-half the fund. Appeals were taken by the widow and the executor because of the…