Oliver's Estate

Citations

• 273 Pa. 400
• 117 A. 81
• 1922 Pa. LEXIS 587

Syllabus

<p>Taxation — Inheritance tax — Gifts made in contemplation of death — Act of June 20,1919, P. L. 521.</p> <p>1. The Act of June 20, 1919, P. L. 521, relating to inheritance taxes, does not apply to gifts which were fully executed before its passage.</p> <p>2. While the act enlarges the class of gifts which are taxable, so as to include those made in contemplation of death, it does not change the source of payment or otherwise alter the character of the tax as a succession tax.</p> <p>3. Under the act, as theretofore, the donee must pay this character of tax, as a condition precedent to receiving the gift, unless it has actually been paid by some other person or from some other source.</p>