Conrad's Estate

Opinion by

Mr. Chief Justice Schaffer,

This is an appeal from the decree of the court below sustaining the assessment of a transfer inheritance tax upon the corpus of an irrevocable trust created by Rufina B. Conrad in her lifetime.

Anna M. Conrad, Rufina’s sister, died April 17, 1928, leaving a will, in which she gave her residuary estate to Rufina for life and the remainder to certain named charities. As the will had been executed but three days prior to her death, the gifts to the charities were void and Rufina, the sole heir at law, became vested with the entire estate: Act of June 7, 1917,…