MORELL ESTATE


455 Pa. 512 (1974)

Morell Estate.

Supreme Court of Pennsylvania.

April 23, 1974.


Attorney(s) appearing for the Case

James N. Diefenderfer, for appellants.

Robert G. Tallman, and Butz, Hudders & Tallman, for First Valley Bank, appellee.

H.P. McFadden, William G. Malkames and McFadden, Riskin and Huston, for Louise Capideferro, appellee.

Before JONES, C.J., EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.


OPINION BY MR. CHIEF JUSTICE JONES, April 23, 1974:

This case involves the Pennsylvania Estate Tax Apportionment Act of August 24, 1951, P.L. 1405, as amended, 20 Pa. S. §§ 3701-3705. However, that Act does not specifically address the narrow issue presented herein.

Nicholas L. Morell died testate on January 31, 1965. His will was probated before the Register of Wills of Lehigh County on February 10...

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