ALTHOUSE ESTATE


404 Pa. 412 (1961)

Althouse Estate.

Supreme Court of Pennsylvania.

June 26, 1961.


Attorney(s) appearing for the Case

George Scott Stewart, III, with him John Morgan Davis, Paul A. Davis, 4th, and Davis, Bellis & Kolsby, and Smillie, Bean, Davis & Tredinnick, for appellant.

M. Paul Smith, with him Walter Y. Howson, Richard L. Grossman, and Truscott, Kline, O'Neill & Howson, and Smith, Cahall & Aker, for appellees.

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


OPINION BY MR. JUSTICE BELL, June 26, 1961:

The net assets of Althouse's Estate increased in value approximately $200,000 between the time when the maximum marital deduction was determined and the date of distribution of assets to the marital deduction trust. The principal question involved is whether the testator made a gift in a dollar amount in the nature of a pecuniary gift equal to his maximum marital deduction, in which case it would not share in the increased...

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