FLEMING ESTATE

No. 1378 of 1953.

2 Pa. D. & C. 2d 425 (1955)

Fleming Estate

Common Pleas Court of Philadelphia County, Pennsylvania.

May 27, 1955.


Attorney(s) appearing for the Case

E. Humes Garber, for appellant.

Irvin Stander, Irving N. Kieff and Francis Logan, for Commonwealth.

Joseph S. Lord, 3rd, amicus curiae.


BOLGER, J., May 27, 1955.

This is an appeal from appraisement by the register of wills for inheritance tax.

The register of wills included in his appraisal for inheritance tax purposes benefits received by the administrator in the sum of $1,724.03, representing a payment by the Treasurer of the United States through the office of the Railroad Retirement Board.

Counsel for the accountant and for the register of wills have entered into a stipulation...

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