Valentine's Estate

Opinion by

Mr. Chief Justice Moschziskeb,

Testatrix died possessed of an individual estate and also of an estate over which she had power of appointment under a certain deed of trust; the court below, though divided in opinion, held that her will did not evidence an intention to blend the appointive estate with her own to such an extent as to subject the former to the Pennsylvania inheritance tax; the Commonwealth has appealed.

The will in question first directs the payment of all debts; and, since to this point no mention is made of the appointive estate, the direction means that such debts are…