Legal Opinion

Eberhardt Estate

Pennsylvania Court of Common Pleas, Alleghany County

Decided January 30, 1976No. 4019 of 1971Published

1Opinion of the Court

BOYLE,J.,

In the audit of the first and partial account of the executors of the will of the above-named decedent, the question for determination is whether the bequest provided in paragraph Second of decedent’s will is a charitable bequest which remains unaffected by the accompanying language which requests that certain of decedent’s relatives be preferred in the selection of the persons who are eligible for scholarship aid.

Isabel MacD. Eberhardt died on September 9, 1971. Letters testamentary were issued on her estate on September 20, 1971, to Mellon Bank, N. A., Robert Lee Mason and John…

2Cases cited5 opinions

  1. Lawson's EstateSupreme Court of Pennsylvania · 1919
  2. Robinson v. CommissionerUnited States Tax Court · 1942
  3. Sells v. CommissionerUnited States Tax Court · 1948
  4. Commonwealth Trust Co. of Pittsburgh v. GrangerDistrict Court, W.D. Pennsylvania · 1944
  5. Cameron v. KranichSupreme Court of Pennsylvania · 1948

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