Estate of Sharp

TREDINNICK, J.,

This is an appeal by Robert D. Free, executor of the estate of Mary E. Sharp, deceased, and Walter B. Free, decedent’s former husband, from the Commonwealth’s inheritance tax assessment. The assessment disallowed certain debts and deductions claimed by the executor, which petitioners claim were proper.

The facts of this case, presented in a stipulation by the parties, are as follows: Decedent and Walter B. Free were married on October 28, 1944. During their 32 year marriage the couple acquired two parcels of real estate in Pennsylvania as tenants by the entireties. In 1976, they…