Legal Opinion
Meek Estate
Pennsylvania Court of Common Pleas, Somerset County
Decided February 2, 1971No. 221Published
1Opinion of the Court
COFFROTH, P. J.,
This is an appeal by the executrix of the estate from the Commonwealth’s assessment of inheritance tax upon the partnership interest of decedent in Meek Funeral Home appraised at $45,000.
The challenge is not to the amount of the valuation *208but to its taxability, on the ground that the sum involved is exempt life insurance proceeds. The Commonwealth contends that the item is not life insurance proceeds, but is the taxable value of decedent’s partnership interest.
During his lifetime, decedent was engaged with his brother, Marlin G. Meek, in the operation of a funeral home known…
2Cases cited20 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Arbuckle's EstateSupreme Court of Pennsylvania · 1936
- Dolak v. SullivanSupreme Court of Connecticut · 1958
- Cerceo v. DeMarcoSupreme Court of Pennsylvania · 1958
- McClennen v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
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