Pennsylvania Orphans' Court, Philadelphia County November 15, 1935, no. 1604 (Cooper's Estate)

Henderson, J.,

Two sets of exceptions are before us. We will first consider those of the Commonwealth to the refusal of the hearing judge to sustain the tax assessed upon premises 215 North Seventeenth Street.

The learned counsel for the Commonwealth contends that after Mrs. Cooper conveyed this property to her daughter in 1926, she continued to live there till her death in 1932.