Oliver's Estate
Supreme Court of Pennsylvania
Appeal, No. 212, Oct. T., 1921, by Commonwealth, from decree of O. C. Allegheny Co., June T., 1920, No. 805%, sustaining appeal from assessment of direct inheritance tax, in estate of Edith Anne Oliver. Appeal from assessment of direct inheritance tax. Before Trimble, J. The opinion of the Supreme Court states the facts. Appeal sustained. Commonwealth appealed. Error assigned was, inter alia, decree, quoting it.
1Opinion of the Court
Opinion by
Me. Justice Simpson,
Edith Anne Oliver died July 28,1919; upon the settlement of her executor’s account, the Commonwealth claimed that, by virtue of the Act of June 20,1919, P. L. 521, it was entitled to be paid an inheritance tax, not only upon the assets appearing in the account but also upon the value of certain securities which it alleges testatrix had given to appellee on December 24, 1918, “in contemplation of death,” but before the legislature which passed the act had met for the first time. It was admitted that on the date when the gift was made, “all dominion, and right of…
2Cases cited1 opinion
- Finnen's EstateSupreme Court of Pennsylvania · 1900
3Cited by16 opinions
- Frick's EstateSupreme Court of Pennsylvania · 1923
- Commonwealth v. Linderman's EstateSupreme Court of Pennsylvania · 1940
- In Re Gaudette's EstateWashington Supreme Court · 1931
- Brown v. Pennsylvania Co.Superior Court of Delaware · 1924
- Denniston's EstateSupreme Court of Pennsylvania · 1937
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