Belefski Estate

Opinion by

Me. Justice Jones,

These appeals present one narrow issue: whether Section 18 of the Public School Employes’ Retirement Act (Act),1 exempts from inheritance taxation proceeds of the Retirement Fund (Fund), established under the Act, when such proceeds are payable and paid to the legal representative of a deceased contributor to the Fund and, thereafter, pass to those entitled thereto under the Wills Act or the Intestate Act.2

Although each appeal arises in a separate estate, the factual background in both estates is identical insofar as disposition of both appeals is concerned. Both…