Hawley's Estate

Citations

• 214 Pa. 525
• 63 A. 1021
• 1906 Pa. LEXIS 694

Syllabus

<p>Taxation — Collateral inheritance tax — Decedents’ estates — Will—Compromise.</p> <p>An agreement to set aside a will and to make distribution in accordance with its provisions will not relieve legacies passing to collaterals from the collateral inheritance tax; but money paid in good faith in compromise of threatened litigation is not subject to the tax.</p> <p>Where certain legatees under a will claim that the provision for their benefit was in discharge of an obligation of the decedent, and the heirs deny the validity of the writing as a will because of the want of testamentary capacity, and the parties without fraud or collusion make-a compromise by which the will is set aside and the legatees are allowed a part of their demands, the payment made to the legatees is not subject to the collateral tax. In such a case payments made to other legatees who .had no demand against the estate, are also relieved from the tax.</p>