Commonwealth, by Board, Revenue Agent v. Paynter's Administrator.

Opinion op the Court by

Judge Rees

Reversing.

Judge Thos. H. Paynter died testate on March 8, 1921, and by his will devised and bequeathed his property to his wife, Elizabeth K. Paynter, who died intestate on December 19, 1921, leaving surviving her two children. On September 8, 1922, the inheritance tax due on the estate of Judge Paynter was paid to the state, and -on July 17, 1924, this action was instituted to recover state inheritance taxes, interest, and penalty upon the net value of the estate of Elizabeth K. Paynter.-

The appellee, who was the defendant below, filed an .answer, in which he…