ROSENFELD ESTATE

Decedents' estates — Widow's intestate share — Exemption from Federal estate tax — Marital deduction — Tax Apportionment Act.

A widow's intestate share in a decedent's estate, which is exempt from Federal estate tax under the marital deduction provision of § 812(e) of the Internal Revenue Code, is exempt from bearing any portion of the Federal estate tax assessed against the decedent's estate: Tax Apportionment Act of July 2, 1937, P. L. 2762.

OPINION PER CURIAM, January 4, 1954:

The decree is affirmed on the opinion of Judge LEFEVER. Costs to be paid by appellant.