399 Pa. 96 | Pa. | 1960
Opinion by
Antonia Hoffmann, a resident of Allegheny County, died April 29, 1956. Her will — dated December 19, 1955 — was the subject of a contest finally determined by this Court. (Hoffmann Will, 394 Pa. 391, 147 A. 2d 633).
Under this will — a lawyer-prepared instrument— .Mrs. Edward H. Grapp
Both the Estate Tax Apportionment Act of 1951, supra, and the Estate Tax Apportionment Act of 1937
In Wright Estate, 391 Pa. 405, 410, 138 A. 2d 102, Chief Justice Jones, speaking for this Court said: “The requirement of a like testamentary direction or indication in order to place the burden of the federal estate taxes on the residuary estate grew out of this State’s first apportionment Act (1937), which was superseded and repealed by the present Estate Tax Apportionment Act of August 24, 1951, P. L. 1405. The Act of 1951, just as its predecessor had done, provides for the apportionment of the federal estate taxes among the persons interested in the property included in the gross estate but confirms to a testator the right to determine by his will how the federal taxes on his estate are to be borne. In construing the Act of 1937, this court held that its effect was to create a presumption (and the conception continues to obtain under the Act of 1951) that a testator intends to have the Act’s provisions apply to his estate, recognizing, however, that the presumption prevails ‘unless there is in the terms of the will some provision which is clearly inconsistent with such construction, and, when the will is construed as a whole, will override it.’ Harvey Estate, 350 Pa. 53, 56, 38 A. 2d 262; Edwards Estate, 377 Pa. 606, 608, 105 A. 2d 312.”
Our present inquiry is to determine whether the language of this will reveals an intent on testatrix’ part that the statutory proration of the federal estate tax shall not take place.
The scrivener, an experienced lawyer, in drafting this will employed the word “inheritance” to describe the character of the taxes contemplated by the testatrix for payment out of the residuary estate. Judge (later Justice) Ladner, in Lucey Estate, 63 Pa. D. & .C. 645, presented with testamentary language much broader in scope, stated: (pp. 646, 647) : “The fact that Testator’s will was dated in 1938, and a Codicil was made, in 1942 — both after the. Apportionment Act of
Nothing within the four corners of this will indicates any intent that the testatrix intended that the federal estate tax, entirely different in meaning or scope from an inheritance tax, should not be prorated,
Baily’s Estate, 290 Pa. 3, 137 A. 733 and Mack Estate, 98 P.L.J. 81, relied on by appellant; are inapposite. Mack Estate, relying on Jeffery’s Estate, 333 Pa. 15, 3 A. 2d 393, dealt with language entirely dissimilar from the language in this will. In Baily’s Estate (decided prior to both Estate Tax Apportionment Acts), testator had directed that there be charged against a specific legacy payable to his son “a prorata share of any and all taxes, including inheritance taxes, that may be chargeable against my residuary estate.” This Court, while recognizing that an inheritance tax was not a Federal Estate tax held that other portions of that will indicated an intent on the part of the testator that all taxes, whether inheritance or estate taxes, should be prorated.
Decree affirmed.
Mrs. Grapp is the widow of a deceased nephew of testatrix.
808 shares valued in the estate inventory at $210,080. The to-tal inventory value of the estate was $519,049.
The residuary estate included all testatrix’ net estate with the exception of the shares of stock in the Hoffmann Company.
Act of August 24, 1951, P. L. 1405, 20 PS §881 et seq. Under section 5 of that statute it is the duty of the fiduciary “to recover, from persons liable to apportionment or from whoever is in possession of property includible in the gross estate not in the fiduciary’s possession, the amounts of tax apportionable thereto.”
Act of July 2, 1937, P. U. 2762, 20 PS §844.
For examples of “clear expression” of a testator’s intent see: Horn Estate, 351 Pa. 131, 135, 136, 40 A. 2d 471; Audendried Estate, 376 Pa. 31, 101 A. 2d 721; Roth Estate, 8 Pa. D. & C. 2d 70.
In Re Brown’s Estate, 208 Pa. 161, 57 A. 360; Glen Alden Coal Co. v. Scranton, 282 Pa. 45, 48, 127 A. 307; Harper v. Consolidated Rubber Co., 284 Pa. 444, 131 A. 356; Cannon v. Bresch, 307 Pa. 31, 160 A. 595; Commonwealth v. One 1939 Cadillac Sedan et al., 158 Pa. Superior Ct. 392, 45 A. 2d 406.