Heberton's Estate

Klein, J.,

We are all in complete agreement with the auditing judge that it would be unconscionable to permit the Commonwealth to enforce payment of the additional transfer inheritance tax which it is now endeavoring to collect. Had the present claim been made when the original tax was assessed in 1929, the Commonwealth would have been compelled to allow full credit for the entire tax in its assessment of the additional tax which it received under the provisions of the Act of May 7, 1927, P. L. 859, and the net amount received by it would have been exactly the same whether the tax had been…