Legal Opinion
Super Estate
Supreme Court of Pennsylvania
Decided March 15, 1968No. Appeal, 368PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Mr. Justice Cohen,
The deceased died intestate leaving his estate as beneficiary of the proceeds of a National Service Life Insurance policy on his life. The Commonwealth then entered a claim for inheritance tax against these insurance proceeds. The administratrix of the estate resisted the claim and the court below, relying on Beall Estate, 384 Pa. 14, 119 A. 2d 216 (1956), sustained the administratrix. We disagree.
Under 72 Stat. 1229 (1958), 38 U.S.C. §3101 (1959), 1 certain attributes are accorded to veterans’ benefits. This section provides in pertinent part as follows: “(a)…
2Cases cited6 opinions
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- Williams v. BridySupreme Court of Pennsylvania · 1957
- Wanzel's EstateSupreme Court of Pennsylvania · 1929
- Tax Commission v. RifeOhio Supreme Court · 1928
- Wright EstateSupreme Court of Pennsylvania · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re SmithUnited States Bankruptcy Court, E.D. Tennessee · 1999
- Kauffeld Estate, Pennsylvania Court of Common Pleas, Alleghany County1970
- Meek Estate, Pennsylvania Court of Common Pleas, Somerset County1971
- No., Colorado Attorney General Reports1976