Dorsey Estate

Opinion by

Mr. Justice Horace Stern,

Where the share of an employe in a Savings and Profit Sharing Pension Fund composed of contributions from the wages or salaries of employes and contributions from the profits .of the employer was paid at the time of his death to a beneficiary he had designated, was the portion of it which represented the employer’s contributions subject to transfer inheritance tax under the Act of June 20,1919, P. L. 521, as amended? That is the question presented on this appeal.

The pension fund here involved is a trust established by Sears, Roebuck & Company for its…