Commonwealth v. Davis' Estate

Opinion by

Mr. Justice Drew,

This appeal by the Commonwealth of Pennsylvania is from the action of the court below in striking off an assessment of additional transfer taxes imposed under the Act of May 7,1927, P. L. 859, as amended by the Act of May 16, 1929, P. L. 1782.

The facts are not in dispute and are as follows: Decedent, Izora Hunter Davis, was the daughter of Thomas P. Hunter who died on May 25,1915, and by his will he gave a share of his estate to decedent for life, with a general power of appointment by will. She died on July 11, 1935, leaving a will in which she made certain…