GROVE ESTATE

No. 5671 of 1968.

47 Pa. D. & C. 2d 482 (1969)

Grove Estate

Common Pleas Court of Allegheny County, Pennsylvania.

April 25, 1969.


Attorney(s) appearing for the Case

Fred C. Houston, Jr., for petitioner.

Donald S. Little, for Commonwealth.


HAY, J., April 25, 1969.

This case comes before this court in the form of a petition and answer and presents a very narrow question. Is the Commonwealth entitled to payment of a transfer inheritance tax on one-half the value of $33,000 in cash found in a safe deposit box rented in the names of petitioner and decedent?

Myrtle A. Grove died on July 26, 1968, at the age of 63. She was survived, inter alia, by her brother, William K. Grove, and her mother, Myrtle...

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