WHEELOCK ESTATE

No. 56,182.

21 Pa. D. & C. 2d 753 (1959)

Wheelock Estate

Common Pleas Court of Montgomery County, Pennsylvania.

June 24, 1959.


Attorney(s) appearing for the Case

Cuthbert H. Latta, Louis M. Childs, 2d, Cormac J. Malloy and Louis D. Stefan, for appellants.

Daniel L. Quinlan, Jr., Special Assistant Attorney General, for Commonwealth.


TAXIS, P. J., June 24, 1959.

This matter comes before the court on appeal from an inheritance tax appraisement. The parties have stipulated the facts and the sole dispute concerns the interpretation of a deed of trust and the law relating to accumulations of income.

The stipulation establishes the following:

On December 1, 1938, Ward Wheelock, who then had three minor children, executed three similar deeds

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