Marshall's Estate

Citations

• 248 Pa. 579
• 94 A. 243
• 1915 Pa. LEXIS 617

Syllabus

<p>Decedent’s estates — Collateral inheritance tax — Domicile of decedent — Abandonment of Pennsylvania residence — Domicile in another state.</p> <p>The claim' of the Commonwealth to collateral inheritance tax on the personal estate of a decedent was properly refused, where the lower court found that decedent had abandoned her residence in this State, with the intention of acquiring one in New York, and that she actually acquired her residence there before her death, and such findings were fully warranted by the evidence.</p>