Altemus Estate

Opinion and Decree

Sur Appeal Prom Inheritance Tax Appraisement

Bolger, J.,

Joseph B. Altemus died February 6,1912, leaving a will and codicil thereto wherein, inter alia, he left a portion of his residuary estate in trust to pay the net income therefrom to his granddaughter, Ethel Altemus Byrd (later Gates), for her life and upon her death to pay the principal to her issue and, in default of issue, as she should appoint by will. On May 12, 1912, and again on October 2, 1913, the Commonwealth filed inheritance tax appraisements. The first appraised legacies and valued them at $2,600; the second…