HAMPTON ESTATE NO. 1

No. 53,978.

16 Pa. D. & C. 2d 761 (1958)

Hampton Estate No. 1

Common Pleas Court of Montgomery County, Pennsylvania.

September 30, 1958.


Attorney(s) appearing for the Case

M. Paul Smith, for accountant.


TAXIS, P. J., September 30, 1958.

. . . A question for determination is presented as to whether in paying the remainder tax on the trust estate the tax should be assessed at the rate of two percent on funds expended for the funeral expenses of the widow-life tenant or whether the tax on such funeral expenses should be paid at the rate of 15 percent, being the rate attributable to the remainder interests passing under the provisions of the will.

By his will...

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