OPINION BY MR. JUSTICE ROBERTS, October 12, 1971:
The Act of May 28, 1956, P.L. (1955) 1757, as amended, 72 P.S. § 2301.1, provides that no inheritance tax shall be imposed upon charitable transfers. At issue in this appeal is the applicability of this statutory exemption to a charitable transfer pursuant to a general testamentary power of appointment created before but exercised after the effective date of the statute. We hold that this chronology qualifies...
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