Moore Estate

Opinion by

Mr. Justice Roberts,

The Act of May 28, 1956, P. L. (1955) 1757, as amended, 72 P.S. §2301.1, provides that no inheritance tax shall be imposed upon charitable transfers. At issue in this appeal is the applicability of this statutory exemption to a charitable transfer pursuant to a general testamentary power of appointment created before but exercised after the effective date of the statute. We hold that this chronology qualifies the instant transfer for exemption. In so concluding, we reverse an orphans’ court decree holding the transfer taxable.*

The facts have been stipulated and…