Lowry's Estate

Opinion by

Mr. Justice Maxey,

W. C. Lowry died October 30, 1932. The Commonwealth determined the value of his estate for inheritance tax purposes under the Act of June 20, 1919, P. L. 521, as amended by the Act of May 16, 1929, P. L. 1795. In this appraisal was included the following item: One-half joint bank account in Wilkinsburg Bank, $7,393.26. The joint owners of this account were the decedent and Margaret P. Lowry, his daughter. Objection was made to the tax on one-lialf of this joint bank account. This sum of $7,393.26 was the total of two joint bank accounts, established March 2, 1931,…