Estate of Rankin

I emphatically dissent.

The majority today ignores the clear and unambiguous language of Section 316 of the Inheritance and Estate Tax Act of June 16, 1961, P.L. 373, art. III, as amended, 72 P.S. § 2485-316 (Supp.1979-80) [Hereinafter: 72 P.S. § -], violates fundamental principles of tax law by making 72 P.S. §316 dependent upon the practicalities confronting a particular person, and reaches a horrendous result which will foster much unnecessary litigation.

This appeal presents the question whether the amount of an employee’s contribution to a retirement plan, which he had a right to withdraw…