Hitchcock Estate

Dissenting Opinion by

Mr. Justice Bell :

The question raised at the audit of the account of the executor of Mrs. Hitchcock’s will is an important *581one, namely, is the amount wbicb was payable to Mr. Hitchcock’s devisees under a joint will and binding contract executed by Mr. and Mrs. Hitchcock, properly deductible as a debt of Mrs. Hitchcock, in computing the Pennsylvania Inheritance Tax.

The sealed contract provided that Mr. and Mrs. Hitchcock agreed (1) to combine their respective estates; (2) to hold the same as tenants in common; and (3) “that the last survivor shall enjoy the joint estate or…