Snyder Estate

KIVKO, P. J.,

This is an appeal from an inheritance tax assessment by the Commonwealth on the estate of Lawrence H. Snyder. After a hearing at which testimony was presented, the court made the following

FINDINGS OF FACT

1. Lawrence H. Snyder, a resident of Lewis Township, Northumberland County, Pa., was in his eightieth year of life in 1968.

*5962. Immediately prior to March 27, 1967, Lawrence H. Snyder was the owner of certain farm land in Northumberland County, Pa.

3. Leon R. Snyder, the only son of Lawrence H. Snyder, lived with his family on said farm continuously since 1951, Leon R. Snyder having…