Taber's Estate

Citations

• 257 Pa. 81
• 101 A. 311
• 1917 Pa. LEXIS 684

Syllabus

<p>Decedents’ estates — Collateral inheritance tax — Settlement of contest over will — Counsel fee.</p> <p>1. Where an estate has been bequeathed largely to charities and the collateral heirs of the decedent contest the will and the contest is settled under an agreement whereby the contestants receive more than two-thirds of the estate the amount received by them in settlement is subject to the payment of collateral inheritance tax.</p> <p>2. In such case the amount of the counsel fee paid by the executor for professional services in upholding the will is not exempt from the payment of collateral inheritance tax.</p>