Reynolds Estate

Opinion by

Mr. Justice Allen M. Stearne,

This is an appeal by the Commonwealth from a decree of an orphans’ court sustaining an appraisement and assessment of transfer inheritance tax upon a decedent’s estate.

David M. Reynolds, the testator, died March 17,1944. By the 18th item of his will he directed that all bequests be freed from payment of inheritance taxes. The testator bequeathed legacies in the amount of $16,370, upon which an inheritance tax of 10% is conceded to be due. The residue of his estate, appraised as of the date of the death of testator at $80,713.18, was devised and…