Legal Opinion

Brant Estate

Pennsylvania Court of Common Pleas, Montgomery County

Decided November 1, 1974No. 75258Published

1Opinion of the Court

TAXIS, P.J.,

Exceptions have been filed by the Commonwealth to our adjudication dated September 10, 1974, of the first and final account of the executor of this estate. In the adjudication, we disposed of an inheritance tax appeal filed by the executor, relating to the taxability of a joint savings account in the Savings Fund Society of German-town, held at the time of decedent’s death in the names of Lois H. Brownback and decedent. We sustained the appeal and set aside the assessment of inheritance tax on one-half the balance in the account.

The exceptions allege that we erred in our factual…

2Cases cited4 opinions

  1. Cochrane's EstateSupreme Court of Pennsylvania · 1941
  2. Olson EstateSupreme Court of Pennsylvania · 1972
  3. Commonwealth v. Nolan's EstateSupreme Court of Pennsylvania · 1942
  4. Fisher EstateSupreme Court of Pennsylvania · 1971

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