Commonwealth v. Nolan's Estate

Opinion by

Mr. Justice Patterson,

This appeal is from a decree of the Orphans’ Court of Delaware County setting aside the transfer inheritance tax assessed by the Commonwealth against the interest of a decedent in a joint bank account pursuant to the provisions of the Act of July 14,1936, P. L. 44.

Margaret C. Nolan, the decedent, and Mary E. Nolan were single women and sisters residing together in the City of Chester, Delaware County. Mary E. Nolan opened a savings account in the Delaware County National Bank, at Chester, in her own name, on June 25, 1920, and the account so stood until October…