Belefski Estate

413 Pa. 365 (1964)

Belefski Estate.

Elward Estate.

Supreme Court of Pennsylvania.

Argued November 13, 1963.

January 23, 1964.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

Vincent X. Yakowicz, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellant.

Albert N. Danoff, with him Patrick J. Toole, Jr. and Joseph F. Gallagher, for appellees.

OPINION BY MR. JUSTICE JONES, January 23, 1964:

These appeals present one narrow issue: whether Section 18 of the Public School Employes' Retirement Act (Act),[1] exempts from inheritance…