Estate of Carlson

OPINION

MANDERINO, Justice.

Agnes L. Carlson died on March 21, 1975. In her will she named James D. Sawdy, her natural grandson, as one of the beneficiaries. Inheritance tax on the estate was assessed by the Commonwealth at $45,566.70. The executrix, appellant here, admitted tax liability in the amount of $35,789.47, and *423has paid that amount. She has appealed, however, from the assessment’s levy of the additional $9,777.23.

The court decided the matter on the basis of the following stipulated facts.

“The decedent had a son, one James Swenson, who married. He and his wife Frances had a child,…