Mills Estate

Opinion by

Mr. Justice Allen M. Stearns,

The question raised by this appeal is whether the amount awarded to a widow under the terms of an agreement for support constitutes a debt of the husband “contracted bona fide and for'an adequate and full considera*506tion in money or money’s worth.” The learned court below ruled that it did. This appeal followed.

Section one of the Act of June 24, 1939 P. L. 721, 72 PS 2302 et seq. (amending the Act of 1919, supra), as further amended, provided,, inter alia, for deductions for debts of a decedent in appraising and assessing Pennsylvania Transfer Inheritance…