Bute Estate

Opinion by

Mr. Justice Allen M. Stearns,

The question raised by this appeal is: may a transfer inheritance tax be assessed against a testamentary beneficiary where the bequest is renounced? The learned court below answered the question in the negative. The Commonwealth appealed.

Testatrix bequeathed a life estate to her husband with remainder to her daughter and the daughter’s husband. She died August 29, 1943, and the life tenant November 5, 1943. On August 14, 1944, the son-in-law, by writing, duly recorded, renounced and disclaimed any interest in the estate.

The rate of transfer inheritance…