Court Opinion

ID: 9750252
Source: CourtListenerOpinion
Date Created: 2023-08-28 14:40:32.96831+00
Date Added: 2024-06-11T07:26:05.133111
License: Public Domain

Concubbing Opinion by
Mb. Justice Jones :
As long as the relinquishment of a marital right constitutes “consideration in money or money’s worth”, for the promise of one spouse to the other, within the contemplation of the Pennsylvania Transfer Inheritance Tax Act, as amended (see Neller Estate, 356 Pa. 628, 637, 53 A. 2d 122), a consequent, but nonetheless important, inquiry is whether a consideration of such character is “adequate and full” in the given circumstances. In the instant case, the learned court below failed to make any findings of fact whereof a conclusion as to the adequacy and fullness of the consideration could be competently predicated. I therefore concur in this court’s action in reminding the case so that relevant findings appropriate to the evidence may be made and the adequacy and fullness' of the consideration adjudicated accordingly.
Mr. Justice Steen joins in this concurrence.