Bourne Estate

SILVERSTEIN, J.,

This matter comes before the court on exceptions filed by the Commonwealth to the opinion and decree of Shoyer, J., sur appeal from the inheritance tax assessment. The issue raised thereby is the applicability of the statutory exemptions to transfers of property to charities from the imposition of a transfer inheritance tax, Act of May 28, 1956, P.L. 1757 (effective June 1, 1957), pursuant to a limited testamentary power of appointment (as distinguished from a general power of appointment) created before, but exercised after the effective date of the said statute.

Martin R.…