Hildebrand's Estate

Citations

• 262 Pa. 112
• 104 A. 866
• 1918 Pa. LEXIS 600

Syllabus

<p>Decedents’ estates — Widow’s exemption — Direct inheritance tax — - Act of June 7,1917, P. L. M7, Sec. 12, and July 11,1917, P. L. 882.</p> <p>The $500 widow’s exemption granted by the Act of June 7,1917, P. L. 447, is not subject to the direct inheritance tax imposed by the Act of July 11, 1917, P. L. 832, providing that “All estates ......passing from any person......either by will or under the intestate laws......are subject to the tax of $2 on every hundred dollars of the clear value of such estate.”</p>