SATTERTHWAITE, J., Specially Presiding, September 1, 1976.
The sole question presented by these proceedings is whether or not the Inheritance and Estate Tax Act of June 15, 1961, P.L. 373, 72 P.S. §2485-101 et seq., has effectively imposed a tax upon transfers of intangible personalty presumptively made in contemplation of death by one who was then domiciled in another jurisdiction but who had thereafter become and remained a Pennsylvania resident at the...
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