Lewis Estate

Rahauser, J.,

James G. Lewis, Jr., died on October 5, 1959. He had not filed personal property tax returns for the years 1954 to 1959, inclusive. A personal property tax return was filed by executrix of decedent’s estate in 1960, and the county personal property taxes for 1960 and 1961 have been paid.

On September 18, 1961, the County of Allegheny made an assessment against decedent’s estate for personal property taxes for the years 1954 through 1959, and the City of Pittsburgh and the School District of the City of Pittsburgh made similar assessments for the years 1954 to 1960, inclusive. The…