Kratz's Estate

Citations

• 72 Pa. Super. 232
• 1919 Pa. Super. LEXIS 292

Syllabus

<p>Decedent’s estate — Direct inheritance — Appraisal • — Advancements — Act of July 11, 1917, P. L. 882.</p> <p>Irrevocable bona fide gifts made to Ms children, by decedent during Ms lifetime, are not taxable under the provisions of the Act of July 11, 1917, P. L. 832 (Direct Inheritance Tax Law).</p> <p>Where a testator had made irrevocable gifts in Ms lifetime, which had passed from him and which were not a part of the estate of which he died possessed, such advancements are not subject to the payment of the direct inheritance tax, and the amount of them is erroneously included in an appraisement, and a tax assessed on them by the appraiser, for the purposes of determining the direct inheritance tax, is invalid.</p>