Lawall's Estate

Citations

• 55 Pa. Super. 228
• 1913 Pa. Super. LEXIS 348

Syllabus

<p>Taxation — Collateral inheritance tax-^-Decedents’ estates — Deeds—■ Evasion of taxes.</p> <p>Where a brother who has resided with his sister for many years without contributing to the household expenses or paying board, and who is indebted to her in the sum of several thousand dollars, executes to her four deeds during five years preceding his death, two within a month of his death, for real estate, in consideration of $1.00, natural love and affection, and other good and valuable considerations, and there is nothing in the deeds, or in the acts or words of the parties to indicate that the deeds were to have a testamentary effect, the commonwealth cannot assess the property included in the deeds for tax purposes, on the ground that the deeds were evasions of the collateral inheritance tax law.</p>