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GOOD ESTATE. (06/28/62)

June 28, 1962

IN RE GOOD ESTATE.


Appeal, No. 64, Jan. T., 1962, from decree of Orphans' Court of Montgomery County, No. 36,405, in re estate of Agnes W. Good, deceased. Decree affirmed.

COUNSEL

Ralph S. Snyder, Deputy Attorney General, with him Edward J. Ozorowski, Special Assistant Attorney General, and David Stahl, Attorney General, for Commonwealth, appellant.

David H. W. Dohan and Paul C. Wagner, with them Stanley B. Cooper, and Waters, Fleer, Cooper & Gallagher, and Pepper, Hamilton & Sheetz, for appellee.

Before Bell, C.j., Musmanno, Jones, Cohen, Eagen, and O'brien, JJ.

Author: Bell

[ 407 Pa. Page 643]

OPINION BY MR. CHIEF JUSTICE BELL

The Commonwealth took this appeal from the Decree of the Orphans' Court which held that certain assets were not subject to transfer inheritance tax.

S. Davis Walton died on September 6, 1910, a resident of Philadelphia County. He left his residuary estate in trust to pay an annuity to his wife, Agnes W. Walton, if she remained his widow, with the balance of income to his daughter, Dorothea, upon certain trusts not herein pertinent. He then provided: "If my wife, Agnes W. Walton, should not remain my widow, then upon her remarriage, the income of my estate shall be equally divided between my wife, ... and my daughter, Dorothea Walton, for and during the term of their natural lives.*fn1

"Upon and after the death of my said wife, it is my will that the income from my entire estate shall be given unto my daughter, Dorothea Walton, for ... life, and upon her death, [in 1957] the same to be divided equally between her children who may be living at the time of her death, share and share alike, the issue of any deceased child taking their parent's share.

...

"If my daughter, Dorothea Walton, should die before my wife without leaving issue her surviving, then the whole income of my estate shall be given unto

[ 407 Pa. Page 644]

    my wife for ... life ..., and upon the death of my said wife, ... I order and direct my trustees to pay over the principal of my said estate ...


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