Gelm's Estate

Citations

• 61 Pa. Super. 228
• 1915 Pa. Super. LEXIS 304

Syllabus

<p>Taxation — Collateral inheritance tax — Acts of May 6, 1887, P■ L. 79, April 22, 1905, P. L. 258 — Estate in remainder.</p> <p>Where a testator gives his whole estate to his wife for life or until her remarriage, and after her death or remarriage to be divided share and share alike among his four children, naming them “to them and to their heirs and assigns forever,” each child takes a vested estate in remainder, and if one of them dies after the death of the testator and before the death of the widow intestate, unmarried and without issue, his interest passes to the other three children, and is subject to the collateral inheritance tax.</p> <p>The Act of April 22; 1905, P. L. 258, Section 1, does not in relation to the imposition of a collateral inheritance tax modify the Act of May 6, 1887, P. L. 79.</p>