COWAN ESTATE


78 Pa. D. & C. 543 (1951)

Cowan Estate

Common Pleas Court of Westmoreland County, Pennsylvania.

November 21, 1951.


Attorney(s) appearing for the Case

Kunkle & Trescher, for appellant.

Everett S.C. Sorber and Willis E. Topper, for Commonwealth.


COPELAND, P.J., November 21, 1951.

The dispute involved in the distribution of this estate arises upon an appeal from the appraisement for inheritance tax purposes of items which the Commonwealth contends are subject to tax.

Decedent, Clyde E. Cowan, died on March 18, 1950, and within the year prior to his death he made three transfers of funds. The first of these transfers, involved in this dispute, was made pursuant to a trust agreement executed on March...

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