Dreer Estate

Bolger, J.,

Decedent died July 29, 1954, in Paris, France. Her will and codicils dated June 11,1945, April 30,1947, November 28,1947, and *468June 16, 1948, were duly probated by the register of wills of Philadelphia County and letters testamentary were granted to Fidelity-Philadelphia Trust Company August 26, 1954.

The register of wills filed a resident inheritance tax appraisal evaluating the estate at $253,814.25 and assessed transfer inheritance tax of $38,072.14 with interest from July 21, 1955. The executor appealed from this assessment requesting that the entire tax with the exception of…