DRAVO ESTATE

Nos. 1146 and 1146A of 1942 and no. 5420 of 1953.

8 Pa. D. & C. 2d 88 (1956)

Dravo Estate

Common Pleas Court of Allegheny County, Pennsylvania.

June 12, 1956.


Attorney(s) appearing for the Case

William F. Knox, Davis C. Burroughs, Jr., Moorhead & Knox, William J. Kenney, Roy T. Clark, Rose, Rose & Huston, for trustees and trust beneficiaries.

Kenneth Buffington and Richard B. Tucker, Jr., for executors.


BOYLE, P. J., June 12, 1956.

The question presented in the audit of the first and partial account of the executors of the above named decedent is whether the remaindermen of two inter vivos trusts created by this decedent in her lifetime are relieved of their liability for the payment of Pennsylvania transfer inheritance tax upon their distributive shares by the tax clause in decedent's will providing:

"SEVENTH: I direct my Executors to pay all Federal and...

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