Legal Opinion
Englund Estate
Pennsylvania Court of Common Pleas, Philadelphia County
Decided December 8, 1975No. 3714 of 1954PublishedCited by 2 opinions
1Opinion of the Court
JAMISON, J.,
The Commonwealth of Pennsylvania has filed exceptions to the decision of Shoyer, J., invalidating section 2 of the Inheritance Tax Act of June 20, 1919, P. L. 521, as amended, 72 P.S. §2302, insofar as it classifies sons-in-law as collaterals, subject to arate of tax higher than daughters-in-law, whom it classifies as lineals.
By the terms of his will, Axel H. Englund, who died June 29, 1953, gave the residue of his estate to his trustees to pay the income to his daughter, Helen E. Silliman, for fife, with the power to appoint the income to her husband, Frank E. Silli*232man, III, by…
2Cases cited16 opinions
- Reed v. ReedSupreme Court of the United States · 1971
- Frontiero v. RichardsonSupreme Court of the United States · 1973
- Graham v. RichardsonSupreme Court of the United States · 1971
- Hirabayashi v. United StatesSupreme Court of the United States · 1943
- Weinberger v. WiesenfeldSupreme Court of the United States · 1975
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3Cited by2 opinions
- Kunkel, Estate of John C., Deceased, Kunkel, W. Minster, Wright, Hasbrouck S., Stark, Kenneth R., Jr., Executors v. United StatesCourt of Appeals for the Third Circuit · 1982
- Kunkel, Estate of John C., Deceased, Kunkel, W. Minster, Wright, Hasbrouck S., Stark, Kenneth R., Jr., Executors v. United StatesCourt of Appeals for the Third Circuit · 1982