Maguire Estate

Shoyer, J.,

This appeal by the Federal government raises the question whether the deceased veteran’s estate, which this court previously awarded to the Federal government as trustee for the General Post Fund pursuant to the Act of Congress of June 25, 1910, c. 384, 36 Stat. 736, as amended, 38 U. S. C. §§5220-5228, is subject to the payment of Pennsylvania Inheritance Tax.

The facts are not in dispute. They are recited in the petition and answer sur this appeal, and also in an earlier opinion of this court wherein the fund involved was awarded to the Federal government: Maguire Estate, 13 D. &…