McIntosh's Estate

Per Curiam,

The Commonwealth, as appellant, states the following question involved: “Two collateral relatives [an aunt, Caroline McIntosh, and a niece, Adelaide A. Moore, who had lived together as one family for many years], each owning real estate, convey the same to a third person for the purpose of having it reconveyed to them as joint tenants with the right of survivorship; [the reconveyance takes place], and [the annt] dies, the survivor thereby becoming seized of the whole of the said real estate. Is the interest of the decedent in the said real estate, so passing, taxable under the…