1. Home
  2. Browse Decisions
  3. Pa.
  4. 462 Pa.
  5. 462 Pa. 455 (1975)
 

IN RE ESTATE OF GILLESPIE

462 Pa. 455 (1975)

341 A.2d 471

In re ESTATE of Howard L. GILLESPIE, Deceased. In re ESTATE of Hazel M. WINGERTER, Deceased. Appeal of the COMMONWEALTH of Pennsylvania.

Supreme Court of Pennsylvania.

Decided July 7, 1975.

Attorney(s) appearing for the Case

Israel Packel, Atty. Gen., John M. Duff, Deputy Atty. Gen., Janet Moschetta, Asst. Atty. Gen., Harrisburg, for appellant.

J.A. Spaeder, Marsh, Spaeder, Baur, Spaeder & Schaaf, Erie, for appellee in No. 95.

David S. Gifford, Erie, for appellee in No. 96.

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

OPINION OF THE COURT

POMEROY, Justice.

These two appeals raise identical questions concerning the taxation of joint bank accounts under the Inheritance and Estate Tax Act of 1961 [the Act].1 Section 241 of the Act imposes a tax on the interest passing to the surviving party or parties to a joint tenancy on the death of one of the joint tenants. In each of these cases (Nos. 95 and 96)...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases