Commonwealth v. Stoll's Admr.

Opinion op the Court by

Judge Nunn

Affirming on original hearing and reversing on rehearing.

The question involved on this appeal is whether certain property inherited by the parties, who are rightfully entitled to same, is subject to the inheritance tax imposed by the act of 1908. The main question is: Did the parties take from Christian Stoll, who died January 18, 1896, leaving a will, or did they inherit from Margaret Stoll, wife of testator, who died intestate?

If they take under the will of Christian Stoll, the distributees should not pay the inheritance tax, because Christian Stoll died…