In re Estate of Kirkham

OPINION

By BREWER, J.

This cause is one that involves the method-' of assessing the inheritance tax on joint and survivorship bank accounts.

Henry Humphreys died on July 7, 1939.-• For many years prior to his death he and his daughter, Helen Humphreys; were the owners of several joint and survivorship accounts in banks in Cleveland. Ohio. -

Clarence A. Kirkham died on March 2, 1940, and at the time of his death he and his wife, ■ Elizabeth J. Kirkham, were also the owners of several joint and survivorship bank accounts-.'-- •

On determination of the inheritance tax by this Court these joint'and…