January 26, 1925. March 16, 1925. Taxation — Inheritance tax — Whether property is an asset of estate — Jurisdiction of orphans' court — Act of June 20, 1919, P. L. 521 — Gift inter vivos — Stock certificate — Power of attorney — Custody — Dividends — Stamps — Acts of May 5, 1911, P. L. 126; June 4, 1915, P. L. 828. 1. Where an appeal is taken from an appraisement of property for purposes of the inheritance tax on the ground of an improper inclusion of a supposed asset of the decedent in the appraisement

October 14, 1924. November 24, 1924. Appeals — Findings of facts by orphans' court — Inferences — Presumption. 1. Findings of fact by the orphans' court when supported by competent evidence are as binding on the appellate court as the verdict of a jury. 2. If there is no testimony to support a finding made, or if that reached, is inconsistent with another as to a material matter, it cannot be sustained; and the inferences, deductions or conclusions from reasonings have no binding effect on appeal

May 10, 1926. June 26, 1926. Husband and wife — Transfer of stock to wife — Gift — Presumption — Rebuttal of presumption — Taxation — Inheritance tax. 1. Where a husband transfers stock to his wife, and the wife transfers the certificate issued to her to her husband, and delivers it to him without consideration, a presumption arises that he held the stock in trust for her. 2. Such presumption, however, is rebutted, if it appears that the husband, on the delivery of the stock to him, placed it in