Alexander Trust

BROWN, J.,

Before the Court is the issue of payment of Pennsylvania inheritance tax on the estate of Ross C. Alexander on the interests of six Mennonite Churches in Lancaster County who are remaindermen in an inter vivos trust created by decedent, Ross C. Alexander, by instrument of April 17, 1954. Also to be decided if such tax is due, is the correct date for determining the value of 8,000 shares of Armstrong Cork Company capital stock. A brief history of the factual situation is necessary in order to place the matter in proper perspective.

Ross C. Alexander died on May 29, 1961, a resident of…