Commonwealth v. Presbyterian Hospital

Opinion by

Mr. Justice Simpson,

At the time of her death, testatrix, a resident of South Carolina, owned real estate located in Pennsylvania. When this Commonwealth sought to collect an inheritance tax thereon, appellant, one of her residuary devisees and legatees, claimed it could not be imposed because her will worked an equitable conversion of the property. The court below decided against this contention, and held that the realty was liable for the tax, because of the Act óf June 20, 1919, P. L. 521, which was in force when testatrix died. The present appeal was then taken.

The case was…