CALDWELL ESTATE

No. 305 of 1946.

76 Pa. D. & C. 93 (1951)

Caldwell Estate

Common Pleas Court of Delaware County, Pennsylvania.

March 1, 1951.


Attorney(s) appearing for the Case

Robertson & Turner, for appellant.

Elgin E. Weest, for Commonwealth.


VAN RODEN, P.J., March 1, 1951.

This is an appeal from an inheritance tax appraisement. The complaint of appellant is that the register of wills failed and refused to allow a credit in the sum of $528.65, representing five percent of the amount of tax assessed on the remainder interest, which credit appellant claims to be entitled to by virtue of prompt payment of the tax within three months after the date of death of the life tenant.

The undisputed...

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