Kelley Estate

Shoyer, J.,

This is an appeal from the assessment of transfer inheritance tax upon collateral remainder interests under the Act of June 20, 1919, P. L. 521, art. I, sec. 3, 72 PS §2304. The hearing judge sustained the appeal. The Commonwealth’s exceptions raise the issue of whether the prepayment privilege granted a remainderman by section 3 of that Act may be extended by the court beyond the death of the life tenant, so that the remainderman may benefit from a deduction of the tax duly assessed on the life tenant’s share in accordance with the mortality tables.

Mary W. Kelley died in Oxford,…