Merrick Estate

Opinion by

Mr. Chief Justice Bell,

The issues in this case are (1) whether Eleanor D. Merrick at the time of her death in 1962 had any kind of a transmissible, and therefore taxable, interest in the remainder of the trust which her father, Herbert DuPuy, had created in 1916 for Eleanor’s niece, Amy DuPuy McHenry, and Amy’s surviving children and issue, and (2) whether the Orphans’ Court had jurisdiction to determine this question sur a petition for declaratory judgment.

Herbert DuPuy was an exceedingly wealthy resident of Pittsburgh who had engaged extensively in real estate and financial…