Court Opinion

ID: 9695750
Source: CourtListenerOpinion
Date Created: 2023-08-25 18:28:38.983582+00
Date Added: 2024-06-11T18:20:16.064672
License: Public Domain

MANDERINO, Justice,
concurring and dissenting.
I concur in the majority’s conclusion that the savings certificates were not taxable under Section 241 of the Inheritance and Estate Tax. For the reasons stated in my dissenting opinion in Estate of Brant, 463 Pa. 230, 344 A.2d 806 (1975), and Estate of Gillespie, 462 Pa. 455, *103341 A.2d 471 (1975), I dissent from the majority’s conclusion that the four joint savings accounts were taxable under that Act.
NIX, J., joins in this concurring and dissenting opinion.