Legal Opinion
Hermann Estate
Supreme Court of Pennsylvania
Decided March 20, 1944No. Appeal, 99PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
Mr. Justice Horace Stern,
The question is whether a gift of $25,000 made in an indenture of trust for the benefit of a public art museum, the donor reserving the income during his life, is exempt, upon the donor’s death, from the payment of collateral inheritance tax.
On August 4, 1939, the decedent, John A. Hermann, Jr., conveyed to the Board of Trustees for John A. Hermann, Jr. Memorial Art Museum a certain property in Bellevue, Pennsylvania, together with his paintings, ivories, bronzes and other objects of art, to be held in perpetual trust for the benefit of the public. At the…
2Cases cited12 opinions
- Taft v. CommissionerSupreme Court of the United States · 1938
- Farmers-Kissinger Market House Co., Inc. v. ReadingSupreme Court of Pennsylvania · 1933
- Frick's EstateSupreme Court of Pennsylvania · 1923
- Husband's EstateSupreme Court of Pennsylvania · 1934
- Barber's EstateSupreme Court of Pennsylvania · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Millcreek Township School District v. Star Theatre, Inc.Superior Court of Pennsylvania · 1953
- Dorsey EstatePennsylvania Orphans' Court, Philadelphia County · 1949
- Hermann TrustSupreme Court of Pennsylvania · 1973
- Hackett Estate, Pennsylvania Court of Common Pleas, Montgomery County1974
- Hufnagel Estate, Pennsylvania Court of Common Pleas, Alleghany County1969
3 more not listed; retrieve them via the Exa API.