Commonwealth v. Phoebe W. Haas Charitable Trust "A"

Opinion by

President Judge Bowman,

The refusal by the Board of Finance and Revenue to grant appellant’s petition for refund of $502.99 paid with respect to 1972 personal income tax under Article III of the Tax Reform Code of 1971 (Act)1 is the *216subject of this appeal by tbe Phoebe W. Haas Charitable Trust “A.”

The stipulated facts disclose that the inter vivos trust in question was created by a resident grantor by Trust Agreement dated January 7,1972. For trust administration purposes it is subject to and under the jurisdiction of the Court of Common Pleas of Montgomery County, Orphans’ Court…