Wilson's Estate

McDonough, P. J.,

This is an appeal from the assessment of inheritance tax. As to all the other elements in the disposition of this estate, the inheritance tax has been settled and adjudication made.

This appeal deals with the assessment of tax against a house once owned by decedent. It is the contention of *469appellant that the house is not taxable. It is the contention of the Commonwealth that, less proper deductions, the house is taxable. The situation, while common among people so circumstanced, is unique in some of its features.

Edgar H. Wilson and Elizabeth L., his wife, were the owners of a…