SATTERTHWAITE, J., S.P., January 9, 1979.
The problem presented by this appeal from the assessment of Pennsylvania inheritance tax is the determination of the value of the "consideration in money or money's worth" for decedent's inter vivos transfer of certain real estate which was arguably taxable under sections 221 and 225 of the Inheritance and Estate Tax Act of June 15, 1961, P.L. 373, as amended, 72 P.S. §§ 2485-221, 2485-225.
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