Graham Estate

Opinion by

Mr. Justice Allen M. Stearns,

This is an appeal from the affirmation of a transfer inheritance tax assessed against the surviving co-owner of a one half interest in certain United States War Savings Bonds.

Mildred Graham (appellant) and her sister, Elizabeth J. Graham (decedent), two aged maiden ladies, lived together in appellant’s home in Bethlehem. Decedent was the housekeeper while appellant conducted an insurance and real estate business. Appellant invested savings in United States Defense Bonds consisting of Series D and E and United States Treasury Bonds, the total maturity…