No. 79 March Term, 1977, Appeal from the Final Decree of Court of Common Pleas of Allegheny County, Orphans' Court Division, at No. 2821-B of 1955.
Bernard Eisen, Foster S. Goldman, Jr., Berkman, Ruslander, Pohl, Lieber & Engel, Pittsburgh, for appellant.
Robert G. Lovett, Pittsburgh, for Betty J. Cornell, beneficiary under Will of Mildred S. Fleishman.
S. Allen Vatz, Pittsburgh, for Mellon Bank, N.A., trustee under Will of Harry S. Fleishman.
Abraham Pervin, Pittsburgh, for Mellon Bank, N.A., trustee under Will of Mildred S. Fleishman.
Eagen, C. J., and O'Brien, Roberts, Pomeroy, Nix, Manderino and Larsen, JJ.
In this appeal,*fn1 we affirm the decree of the Orphans' Court Division of the Court of Common Pleas of Allegheny County directing testator Harry Fleishman's residuary estate to pay additional inheritance tax owed the Commonwealth.
Harry Fleishman died testate in 1955. In Article THIRTEENTH of his will, Testator established a marital trust for the benefit of his wife Mildred:
"THIRTEENTH: If my wife, MILDRED S. FLEISHMAN, survives me or is presumed to have survived me, as hereinafter provided, I give, devise and bequeath to MELLON NATIONAL BANK AND TRUST COMPANY [(Mellon Bank)], IN TRUST, an amount equal to one-third (1/3) the value of my adjusted gross estate as finally determined for Federal estate tax purposes. This amount, undiminished and unaffected by any estate, inheritance, transfer, or succession taxes, shall be paid by my executors to the said Trustee, either in cash or in kind, or partly in cash and partly in kind, at the values finally determined
for Federal estate tax purposes, to be held upon the terms and ...