Estate of Nieman

Citations

• 131 Pa. 346
• 18 A. 900
• 1890 Pa. LEXIS 1116

Syllabus

<p>1. Where a will gives an estate to the testator’s widow, upon the express condition that she pay certain legacies to collateral relatives, the gifts to the legatees are direct and they are subject to the collateral inheritance tax.</p> <p>2. If, under the terms of the will, the widow has power to appropriate the residuum to her own use during life, with a disposition over, the amount of the collateral inheritance tax, if any, payable thereon, cannot be ascertained until her death.</p>