Dorsey Estate

Ladner, J.,

The exceptions before us are to the decision of Judge Bolger, the hearing judge, of the inheritance tax appeal taken by Eleanor A. Dorsey and Isabelle A. Dorsey from the assessment of inheritance tax imposed on them as designated beneficiaries by their brother, Harry J. Dorsey, of his interest in a “Savings and Profit Shar*337ing Pension Fund of Sears, Roebuck and Company Employees”.

On decedent’s death there stood to his credit in the fund 932 shares of stock of the Sears, Roebuck & Company (corporation) of a value of $35,183, upon which the tax was assessed by the register in the sum…