Millar Estate

Opinion by

Mr. Justice Allen M. Stearne,

The question raised by the appeal. is whether the transfer of property from the estate of a presumed decedent is subject to Pennsylvania Transfer Inheritance Tax.

George Millar, Jr., a Staff Sergeant in the United States Army Air Corps, was reported missing in action on February 10, 1944. The will of Sergeant Millar was duly probated and letters testamentary were granted to the mother, the executrix named in the will. The Register probated the will on the averment in the petition for probate that “decedent . . . reported missing over Brunswick, Germany on…