Clauser's Estate
Supreme Court of Pennsylvania
APPEAL from the decree of the Orphans’ Court of Berks county, quashing the account of Peter Sheradin, administrator of Peter Clauser deceased. Peter Clauser died in 1823, intestate, and letters of administration issued to Peter Sheradin, who settled his account in the Orphans’ Court in 1826, in which he charges himself with the inventory, and credits payments, leaving a balance of $370 in the hands of the accountant.
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APPEAL from the decree of the Orphans’ Court of Berks county, quashing the account of Peter Sheradin, administrator of Peter Clauser deceased. Peter Clauser died in 1823, intestate, and letters of administration issued to Peter Sheradin, who settled his account in the Orphans’ Court in 1826, in which he charges himself with the inventory, and credits payments, leaving a balance of $370 in the hands of the accountant. In 1830 he settled a second account, in which he charges himself with the balance on the first account and other sums, amounting to $2354.89, and prays credits for disbursements…
1Opinion of the Court
The opinion of the Court was delivered by
Rogers, J.
An executor will not be permitted to settle an account in the Orphans’ Court, for the mere purpose of charging the estate with the debts due to himself by the testator, in his lifetime. Shenck’s Administration Account, (5 Watts 84.) In that ease, no assets had ever come to the hands of the executor, but in his account he charged himself with the amount of the inventory, and prayed a credit for it, as having gone into the hands of his co-executor. The argument was, that he was at liberty to pursue this course, because, never having had any…
2Cases cited1 opinion
- Shenck's Administration AccountSupreme Court of Pennsylvania · 1836
3Cited by5 opinions
- Kirk v. Van HornSupreme Court of Pennsylvania · 1920
- Johnson's AppealSupreme Court of Pennsylvania · 1886
- Knecht's AppealSupreme Court of Pennsylvania · 1872
- In re Lentz's AccountsSupreme Court of Pennsylvania · 1847
- Carpenter's AppealSupreme Court of Pennsylvania · 1858