Ashbridge's Estate

Holland, P. J.,

This is an appeal by the executors of decedent’s will and by the trustee under a deed of trust inter vivos created by decedent and her sister from the inheritance tax appraisement filed, on the ground that it includes assets not properly taxable. The following facts have been stipulated by counsel.

On January 2, 1929, decedent and her sister, Eliza ■Helen Ashbridge, executed a joint de^d of trust. Thereby they transferred to Girard Trust Company, of Philadelphia, as trustee, the sum of $15,000 in cash, each contributing one half. The settlors reserved to themselves, for their…