STEVENS ESTATE


434 Pa. 259 (1969)

Stevens Estate.

Supreme Court of Pennsylvania.

May 9, 1969.


Attorney(s) appearing for the Case

George Gershenfeld, Counsel, with him Bertram H. Kenyon, Assistant Attorney General, and William C. Sennett, Attorney General, for Commonwealth, appellant.

Robert L. Walker, with him Thomas, Shafer, Walker, Dornhaffer & Swick, for appellee.

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


OPINION BY MR. JUSTICE JONES, May 9, 1969:

This appeal presents a very narrow question of statutory interpretation: may the family exemption be deducted for inheritance tax purposes when there are no assets in the decedent's estate but when there are assets owned in joint tenancy with someone entitled to claim the exemption?

Irene Stevens [decedent] died intestate on February 22, 1968, a resident of Crawford County...

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