Walton Estate

Opinion by

Mr. Chief Justice

Dorothea Walton, daughter of S. Davis Walton, died December 19, 1957, unmarried and without issue. She disposed of her entire estate absolutely by will dated August 14, 1956. The Orphans’ Court held that the Commonwealth was entitled to a collateral inheritance tax on two-thirds of the principal of her father’s residuary trust estate, because at the time of her death Dorothea had been seized and possessed of a vested remainder interest therein as a result of an intestacy. Dorothea Walton’s executors appealed.

S. Davis Walton died on September 6, 1910, a resident of…