Haggerty's Estate

Opinion by

Mr. Justice Maxey,

This is an appeal from the decree of the Orphans’ Court of Lackawanna County setting aside the transfer inheritance tax levied under the Act of May 16, 1929, P. L. 1795, section 1 (e) by the Commonwealth on one-half of a joint bank account. This account was in the names of “Agnes Haggerty or Mary Haggerty.”

On June 26,1927, these two women, who were sisters, opened a savings account with the First National Bank of Scranton. The initial deposit was $4,476. The only evidence of the amounts deposited therein until November 14, 1928, was an “Account Card.” On this…