Weir Estate

Opinion by

Me. Justice Cohen,

This appeal by the Commonwealth of Pennsylvania from the decree of the Orphans’ Court of Luzerne County dismissing the Commonwealth’s claim for additional inheritance taxes raises but one simple question : Where an administrator filed a statement of debts and deductions with the register of wills enumerating the items claimed as deductions from the appraisement of the assets and thereby obtained a clear value upon which the Commonwealth assessed a transfer inheritance tax under the Act of June 20, 1919, P. L. 521, as amended, 72 PS §2301 et seq., may the…