Keister's Estate

Citations

• 70 Pa. Super. 484
• 1918 Pa. Super. LEXIS 282

Syllabus

<p>Collateral inheritance tax — Clear value of estate — Deductions— Federal estates tax.</p> <p>In determining the amount of a decedent’s estate subject to collateral inheritance tax, the estate tax imposed by Act of Congress of September 8, 1916, 39 Stafc, Part 1, Chapter 463, Title 2, page 777, should be deducted. The clear value taxable under the Aet of May 6,1887, P. L. 79, can only be ascertained after the payment of the tax due to the United States.</p>