Dravo Estate

131 A.2d 351, 388 Pa. 551, 1957 Pa. LEXIS 473

• Court: Supreme Court of Pennsylvania
• Decided: April 22, 1957
• Docket: Appeals, 163, 164, 165
• Status: Published

Opinions

Opinion

Per Curiam,

These appeals are from the construction by the court below of a provision relating to taxes in the will of Fanny M. Dravo, deceased. There is no dispute as to the facts or the history of the case. During her lifetime Mrs. Dravo created two inter vivos trusts under the terms of which Lehigh University was one of a number of beneficiaries who received a remainder interest. The same question as to the construction of the will having arisen following accounts filed by the trustees in each trust and an account filed by the executors of. the decedent’s estate, the proceedings were consolidated for the purpose of argument and adjudication of the tax question involved. The court en banc entered a final decree dismissing exceptions and affirming the ruling and decree of the auditing judge that the Pennsylvania transfer inheritance tax attributable to the trusts was payable out of the trusts and not out of the decedent’s residuary estate. These appeals by Lehigh University followed.

The decree is affirmed on the opinion of Judge Boyle, the auditing judge, reported at 8 D. & C. 2d 88. Costs of these appeals to be paid by the trustees of the inter vivos trusts.