Provident Trust Co. of Philadelphia Case

Opinion by

Mr. Justice Horace Stern,

The question presented in this case concerns the tax-ability of intangible personal property in the hands of the resident guardian of a non-resident ward.

Don Edward Marón, a minor, became entitled, upon the death of his father, Alfred C. Marón, on August 3, 1933, to remainder interests in the estates of his grandfather, Conrad Marón, and his aunt, Laura Marón. Alfred C. Marón was domiciled outside the State of Pennsylvania at the time of his death, and Don Edward Marón also was then, and has continued to be, a non-resident. On October 27, 1933, the minor,…