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IN RE ESTATE OF KOSTELNIK

471 Pa. 94 (1977)

369 A.2d 1211

In re ESTATE of Anna KOSTELNIK, Deceased. Appeal of COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE.

Supreme Court of Pennsylvania.

Decided February 28, 1977.

Attorney(s) appearing for the Case

Charles Widger, Asst. Atty. Gen., Lawrence Barth, Philadelphia, for appellant.

Thomas C. Kubelius, Richard F. Boyer, Bethlehem, for appellee.

Before EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.

OPINION OF THE COURT

ROBERTS, Justice.

Anna G. Kostelnik died on December 14, 1973. The Commonwealth assessed an inheritance tax on four savings accounts and eleven savings and loan certificates held in the names of decedent and her three daughters, appellees Irene, Helen and Annamae Kostelnik. The Commonwealth treated one-half the value of each account and certificate as subject to a six (6) per cent tax pursuant...

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