Carver Estate

Opinion by

Mr. Justice Roberts,

This is an appeal from the decree of the Orphans’ Court of Delaware County, dismissing an appeal from the action of the register of wills of that county in appraising and assessing an inheritance tax on certain remainder interests in the estate of J. Henry Carver, deceased. The issue raised concerns the appropriate time to appraise such remainder interests under the Inheritance Tax Act of June 20, 1919, P. L. 521, 72 P.S. S82301-2307.

In 1906, J. Henry Carver, the decedent, placed the sum of $40,000 in trust, naming his brother Charles as trustee, and reserving an…