Hagen's Estate

Opinion bv

Mr. Justice Schaefer,

Under the will of his father, Christian Ax Hagen had a power of appointment over one-fourth of the former’s estate, and as to an additional one-half thereof which was held in trust for a brother he also had a power of appointment if the latter died first and his children did not reach the age of twenty-one years.

The question we are to determine is whether Christian by his will so blended the estate over which he had the power of appointment with his own estate as to make that which he appointed subject to the tax imposed by the Act of June 20, 1919, P. L. 521,…