Estate of Ravdin

OPINION OF THE COURT

POMEROY, Justice.

This appeal involves the taxability for Pennsylvania inheritance tax purposes of the decedent’s interest in a “Keogh” type pension or retirement plan.

Robert Glenn Ravdin, a physician, died in March, 1972, at age forty-nine. His executor filed a Pennsylvania inheritance tax return in which he included on Schedule B (“personal property”) the following statement, marked “information only”:

“Decedent’s interest in the partnership retirement plan on the date of his death was $55,590.52. Decedent had named his wife, Carolyn Port Ravdin, as the beneficiary of…