Fosselman's Appeal

2 Pennyp. 238

Opinion

— Per Curiam:

The original appraisement did not decide against the liability of the appellant to collateral inheritance tax as respects the alleged gift or assignment for value, but suspended a decision because the matter was in dispute. When it was afterwards settled that the gift or assignment was a testament, he then decided that it was subject to the tax. The limitation only began to run from the last date.

Decree affirmed and appeal dismissed at the costs of the appellant.