In re Estate of Caldwell

Opinion by

Judge Colins,

Nellie E. Caldwell died on September 23, 1980. On January 6, 1982, an inheritance tax return for decedent’s estate was filed with the Register of Wills.of Mifflin County. Schedule E reported $72,091.10 in jointly-held assets subject to tax under Section 2411 *261of the Inheritance and Estate Tax Act (Act). On May 26,1982, the Department of Revenue, Bureau of Examination, due to information it had received from several financial institutions2 3regarding numerous savings accounts and certificates of deposit held in the names of decedent and her brother, Samuel H. Caldwell…