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BELEFSKI ESTATE

413 Pa. 365 (1964)

Belefski Estate. Elward Estate.

Supreme Court of Pennsylvania.

January 23, 1964.

Attorney(s) appearing for the Case

Vincent X. Yakowicz, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellant.

Albert N. Danoff, with him Patrick J. Toole, Jr. and Joseph F. Gallagher, for appellees.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE JONES, January 23, 1964:

These appeals present one narrow issue: whether Section 18 of the Public School Employes' Retirement Act (Act),1 exempts from inheritance taxation proceeds of the Retirement Fund (Fund), established under the Act, when such proceeds are payable and paid to the legal representative of a deceased contributor to the Fund and, thereafter, pass to those entitled thereto under the Wills Act or...

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