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BAYLIS ESTATE

No. 3103 of 1963.

36 Pa. D. & C. 2d 590 (1965)

Baylis Estate

Common Pleas Court of Philadelphia County, Pennsylvania.

July 28, 1965.

Attorney(s) appearing for the Case

Martin A. Heckscher of Duane, Morris & Heckscher, for exceptants.

Charles F. Nahill, Special Assistant Attorney General, contra.

Before Klein, P. J., Bolger, Lefever, Saylor, Shoyer and Burke, J.J.

SHOYER, J., July 28, 1965.

Where the primary life estate has terminated within one year of testatrix' death and before payment of the Federal estate tax, should the Commonwealth, in computing the value of a secondary life estate, deduct the amount of the Federal estate tax paid prior to its subsequent appraisement of the secondary life estate? In our opinion sections 506 and 651 of the Inheritance and Estate Tax Act of June 15, 1961, P. L. 373, govern this situation...

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