Armstrong Estate

Saylor, J.,

The Presbyterian Home for Aged Couples and Aged Men, hereafter called the home, filed exceptions to the decision of Hunter, J., dismissing its appeal from the transfer inheritance tax appraisement as modified by the allowance of certain deductions. In the appraisement the register of wills included cash items of $5,500 paid to the home by decedent on or shortly after his admission as an occupant for life, and an item of $9,300 (less administration fees) in cash found in decedent’s safe deposit box after his death.

*286The home claims that it was not a creditor of decedent for any…