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ESHELMAN ESTATE

371 Pa. 400 (1952)

Eshelman Estate.

Supreme Court of Pennsylvania.

June 24, 1952.

Attorney(s) appearing for the Case

William M. Musser, Jr., with him Appel, Ranck, Levy & Appel, for appellant.

Francis J. Gafford, Deputy Attorney General, with him Harold E. Martin and Robert E. Woodside, Attorney General, for appellee.

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

OPINION BY MR. CHIEF JUSTICE DREW, June 24, 1952:

The sole question raised on this appeal is whether the gifts of $120,000 worth of stock transferred from decedent, John W. Eshelman, Jr., to certain donees within one year of his death were taxable under the Pennsylvania Inheritance Tax Act of June 20, 1919, P.L. 521.

Section 1 (c) of the Act, as amended, imposes a tax upon the transfer of any property by a resident...

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