LAZAR ESTATE


437 Pa. 171 (1970)

Lazar Estate.

Supreme Court of Pennsylvania.

January 30, 1970.


Attorney(s) appearing for the Case

Joseph J. Brown, for appellant.

Francis J. Gafford, Deputy Attorney General, with him William C. Sennett, Attorney General, for Commonwealth, appellee.

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


OPINION BY MR. JUSTICE COHEN, January 30, 1970:

In this action we are called upon to decide whether the payment of $150,000 in compromise of a disputed claim is a taxable transfer under the Inheritance and Estate Tax Act of 1961, P.L. 373, Art. VI, 72 P.S. § 2485-632.

The relevant facts are as follows. Decedent, Lena G. Lazar (Lena) and Milton C. Lazar (Milton) were married in 1903 and remained married and without issue until his death on September 4...

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