Appeals, Nos. 49 to 57, inclusive, and Nos. 62, 63 and 64, March T., 1952, from decree of Orphans' Court of Allegheny County, 1949, No. 25, in Estate of Corinne M. Wahr, deceased. Decree affirmed; reargument refused May 21, 1952.
Thomas N. Griggs, with him William S. Marshall and Griggs, Moreland, Blair & Douglass, for certain appellants.
Robert W. McWhinney, with him Harry E. McWhinney, for certain appellants.
A. J. Rosenbleet, with him Robert E. Woodside, Attorney General, and Fisher, Ruddock & Simpson, for Indiana State Teachers College, appellee.
Thomas P. Mulvaney and Stephen E. Nash orally argued the case, and with G. Harold Blaxter, Blaxter, O'Neill & Houston, James H. Beal, Reed, Smith, Shaw & McClay, Robert L. Kirkpatrick, Harry E. McWhinney, Robert W. McWhinney, J. B. McAdoo, R. R. McWhinney, Joseph G. Robinson, Paul C. Harper, Thomas N. Griggs and Griggs, Moreland, Blair & Douglass, filed briefs for various appellees.
Before Drew, C.j., Stearne, Jones, Bell, Chidsey and Musmanno, JJ.
OPINION BY MR. JUSTICE ALLEN M. STEARNE
The Pennsylvania Proration Act of July 2, 1937, P.L. 2762, 20 PS 844, provides that the United States estate tax shall be equitably prorated "except in a case where a testator otherwise directs in his will." The single question is whether testatrix has so otherwise directed.
Corinne M. Wahr, the testatrix, by her will bequeathed a piano to a named legatee and $50,000 to a friend. The residue she directed: "... shall be divided into twelve equal shares or parts, and such twelve shares or parts I give and bequeath as follows...." Testatrix then gives three of such shares to a named beneficiary; three more to eighteen named individuals; two more to three named institutions of learning and
the remaining four to a church, four hospitals and an institution for the blind.
The estate was subject to the United States estate tax amounting to $483,132.58 (with possible additional amounts yet due), which was paid out of the estate by the executor. The Pennsylvania Transfer ...