Shultz Estate

Lansberry, P. J.,

— This case is before the court on exceptions filed by the Commonwealth of Pennsylvania to the first and final account of the administrator, and presents the question of the liability of the estate for certain inheritance tax claimed by the Commonwealth and denied by the administrator.

Frank J. Shultz died intestate on August 8, 1948, survived by his widow and one son, and letters of administration were granted August 19,1948, to Joseph W. Ray, Jr., by the clerk of the Orphans’ Court of Somerset County. An estate inventory and appraisement was filed November 5, 1948, and…