LANDER ESTATE


416 Pa. 605 (1965)

Lander Estate.

Supreme Court of Pennsylvania.

March 16, 1965.


Attorney(s) appearing for the Case

Conrad Pearson, with him Knox, Weber, Pearson & McLaughlin, for appellants.

Frederick F. Jones, with him Gifford, Graham, MacDonald & Illig, for appellee.

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


OPINION BY MR. CHIEF JUSTICE BELL, March 16, 1965:

The question involved is narrow but important. Under the language of testatrix's will, were Pennsylvania Inheritance taxes and Federal Estate taxes on her jointly-owned property, payable out of her residuary estate or by the surviving co-tenant of the jointly-owned property? The lower Court held that none of these taxes were payable out of the residuary estate.

Katherine G. Lander died on August 8, 1960, leaving...

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