Commonwealth v. Linderman's Estate

Opinion by

Mr. Chief Justice Schaffer,

The decedent, before the transfer inheritance tax was extended to lineal descendants, executed a deed of trust in favor of her children, wherein she reserved the right to receive the entire income from the corpus until her death or remarriage, and also the right to demand one-third of the corpus in such latter event. After the tax was extended to lineals, she died without having remarried. Is the one-third of the corpus subject to the tax? The Orphans’ Court held that it is not. Review is sought by the Commonwealth.

Decedent executed the deed of trust on…