Dever Estate

Lefever, J.,

The narrow issue before the court is whether the reasonable cost of perpetual care of testatrix’s burial lot is a deductible item for transfer inheritance tax purposes where there is no specific direction in the will for perpetual care and the payment is made voluntarily by the executor who is also the residuary legatee.

This is a test case. The matter is important to the Commonwealth. However, the tax involved is only $37.50. The case was ably presented by both sides. Counsel for the accountant is to be particularly commended for the comprehensive brief he filed, despite the small…