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HUSTON ESTATE

423 Pa. 620 (1967)

Huston Estate.

Supreme Court of Pennsylvania.

January 4, 1967.

Attorney(s) appearing for the Case

Francis J. Gafford, Deputy Attorney General, with him David R. Monroe, Counsel, and Walter E. Alessandroni, Attorney General, for Commonwealth, appellant.

Edwin M. Buchen, for appellee.

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

OPINION BY MR. JUSTICE COHEN, January 4, 1967:

This case involves the construction of § 316 of the Inheritance and Estate Tax Act of 1961, Act of June 15, 1961, P.L. 373, 72 P.S. § 2485-316. That section provides in pertinent part: "Payments under pension, stock-bonus or profit-sharing plans, to distributees designated by decedent or designated in accordance with the terms of the plan, other than the estate of the decedent, are exempt from inheritance tax...

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