ZIPPERLEIN ESTATE


367 Pa. 622 (1951)

Zipperlein Estate.

Supreme Court of Pennsylvania.

May 25, 1951.


Attorney(s) appearing for the Case

Francis J. Gafford, Deputy Attorney General, with him, Elgin E. Weest, and Charles J. Margiotti, Attorney General, for appellant.

R. Winfield Baile, with him George W. Thompson, for appellee.

Before DREW, C.J., STERN, STEARNE, JONES, BELL and LADNER, JJ.


OPINION BY MR. JUSTICE HORACE STERN, May 25, 1951:

Testatrix devised and bequeathed all of her estate, real and personal, to her stepson and his wife as "tenants by the entireties, their heirs and assigns forever in fee absolutely." At what rate is this testamentary gift taxable under the Transfer Inheritance Tax Law of June 20, 1919, P.L. 521, § 2, as amended? The court below decided this question in favor of the 2% rate on the entire bequest, — a conclusion...

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