Legal Opinion
In re: Estate of Manolakos
Commonwealth Court of Pennsylvania
Decided December 23, 1987No. Appeal, No. 3583 C. D. 1986Published
1Opinion of the Court
Opinion by
Judge Craig,
The Department of Revenue appeals from a decision of an en banc panel of the Court of Common Pleas of Allegheny County reversing a decision of the Department of Revenues Board of Appeals, and allowing an inheritance tax exemption under 72 Pa. C. S. §1711(c)(1) for the decedent’s residual trust.
This appeal presents a question of first impression. Does a residual trust established for the use and benefit of the people of municipalities in a foreign country, to improve their public schools, qualify for the exemptions from inheritance taxes, contained in 72 Pa. C. S. §1711?
Th…
2Cases cited5 opinions
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Bearinger's EstateSupreme Court of Pennsylvania · 1939
- Lloyd Edwards, as of the Will of Seren P. Hansen, Deceased v. V. Lee PhillipsCourt of Appeals for the Tenth Circuit · 1967
- Else Kaplun, as of the Estate of Agnes S. Kaplun, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1971
- Old Colony Trust Company, as Under the Will of Charlotte E. Sills v. United StatesCourt of Appeals for the First Circuit · 1971