II. In the calculation of the estate tax due the United States upon the estate of Ernestine Payne Tate, the bills for medical attendance and for funeral expenses were properly charged against her said estate, and were not payable by John M. Tate, Jr., her residuary legatee.
After the pleadings were filed, the parties have each agreed to a modification of the respective claims advanced by them. The defendant now admits that the claim for $428 for a monument was a proper deduction in the payment of the estate tax of the decedent, Ernestine Payne Tate, but still contends that the bills for medical attendance and funeral expenses were payable by the husband and not from the estate, and that therefore the complainant is entitled to a refund of only $49.35. The complainant, on the other hand, has admitted that a subscription of $150 to a church was not deductible, and claims a taxable refund of $200.65.
The contention of the complainant in respect to funeral expenses is fully supported by Mellor's Estate, 286 Pa. 149, 133 A. 29. In that case the Supreme Court of Pennsylvania held that the estate was liable for funeral expenses as against the contention of the Commonwealth that the husband, even though theretofore insolvent, was required to pay them because, as legatee of his deceased wife, he had received an amount sufficient to pay them.
No question exists as to the general rule that a husband is liable for the funeral expenses of and medical attendance upon his deceased wife. To that rule, as to practically every other rule, there are exceptions. When the husband is insolvent and the services have been rendered pursuant to agreement with and reliance upon the wife, such an exception exists.
The Act of July 12, 1923, and its amendments, 72 P.S.Pa. § 2302 et seq., define the clear value of the property subject to inheritance tax, and under it the funeral expenses, monuments and debts of decedent are deductible.
Judgment will be ordered in favor of the complainant in the amount of $200.65, with legal interest thereon from November 25, 1941. Let an order to that effect, as well as a certificate relieving the defendant collector of personal responsibility for the refund, be presented.
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