SAMUEL ESTATE

No. 588 of 1966.

41 Pa. D. & C. 2d 544 (1966)

Samuel Estate

Common Pleas Court of Montgomery County, Pennsylvania.

October 11, 1966.


Attorney(s) appearing for the Case

Parke H. Ulrich, for appellant.

Richard N. Spare, Special Attorney General, for Commonwealth.


TAXIS, P.J., October 11, 1966.

This matter comes before the court upon an appeal from inheritance tax appraisement by executrix of the estate of Donald G. Samuel, deceased: Inheritance and Estate Tax Act of June 15, 1961, P. L. 373, sec. 1001 (3).

There is no factual dispute involved in the present appeal; the parties have stipulated the facts as follows:

Donald G. Samuel died on April 7, 1965, and...

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