KELLEY ESTATE

No. 3672 of 1954.

5 Pa. D. & C. 2d 1 (1955)

Kelley Estate

Common Pleas Court of Philadelphia County, Pennsylvania.

December 23, 1955.


Attorney(s) appearing for the Case

Irvin Stander, Deputy Attorney General, for exceptant.

Lewis H. Van Dusen, Jr., of Drinker, Biddle & Reath, contra.

Before Klein, P. J., Bolger, Hunter, Lefever, Saylor and Shoyer, JJ.


SHOYER, J., December 23, 1955.

This is an appeal from the assessment of transfer inheritance tax upon collateral remainder interests under the Act of June 20, 1919, P. L. 521, art. I, sec. 3, 72 PS §2304. The hearing judge sustained the appeal. The Commonwealth's exceptions raise the issue of whether the prepayment privilege granted a remainderman by section 3 of that Act may be extended by the court beyond the death of the life tenant, so that the remainderman...

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