LOWNES ESTATE


1 Pa. D. & C. 2d 495 (1954)

Lownes Estate

Common Pleas Court of Bucks County, Pennsylvania.

July 16, 1954.


Attorney(s) appearing for the Case

Phineas O. Pitt and Charles W. Roberts, Jr., for accountant.

I. J. and D. W. Vanartsdalen, for Commonwealth.


SATTERTHWAITE, J., July 16, 1954.

The problem presented in this case is the construction of the testamentary provisions made by Cora E. Lownes, deceased, in order to ascertain the proper rate of inheritance taxes due by reason of her death.

Decedent died on February 21, 1953, leaving a will, duly probated, of which the following is a full copy:

"This is my will Wed March 19, 1952 ...

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