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

OPINION OF THE COURT

O’BRIEN, Justice.

This is an appeal from a decision of the Commonwealth Court1 affirming the refusal of the Commonwealth Board of Finance and Review to refund certain income taxes paid by a trust known as “Phoebe W. Haas Charitable Trust ‘A.’ ” Phoebe W. Haas created a trust by deed, dated August 24, 1961, which provides, inter alia :

1. The income from the trust is to be paid to charity for a period to end twenty years after the death of the survivor of the settlor’s sons, F. Otto Haas and John C. Haas.

2. If the annual income from the trust is not equal to three and…