We can discover no tangible distinction between the present case and Hartley’s Estate, 8 D. & C. 164, upon the authority of which the judge who presided at the hearing of this appeal held that the trust estate was subject to the transfer inheritance tax. As we entirely agree with his conclusions of law, the exceptions to the decree dismissing the appeal are dismissed and the appraisement of tax is confirmed.
Van Dusen, J., did not sit.