WEIR ESTATE


399 Pa. 612 (1960)

Weir Estate.

Supreme Court of Pennsylvania.

May 23, 1960.


Attorney(s) appearing for the Case

Ralph S. Snyder, Deputy Attorney General, with him Henry Thalenfeld, Special Assistant Attorney General, and Anne X. Alpern, Attorney General, for Commonwealth, appellant.

Thomas F. Gill, with him Jacob Schiffman, and Schiffman and Gill, for appellee.

Before JONES, C.J., BELL, MUSMANNO, JONES, COHEN and EAGEN, JJ.


OPINION BY MR. JUSTICE COHEN, May 23, 1960:

This appeal by the Commonwealth of Pennsylvania from the decree of the Orphans' Court of Luzerne County dismissing the Commonwealth's claim for additional inheritance taxes raises but one simple question: Where an administrator filed a statement of debts and deductions with the register of wills enumerating the items claimed as deductions from the appraisement of the assets and thereby...

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