Legal Opinion
Estate of Rose
Supreme Court of Pennsylvania
Decided November 26, 1975No. 13PublishedCited by 29 opinions
1Opinion of the Court
OPINION
JONES, Chief Justice.
The executors of this estate petitioned the Orphans’ Court Division to reduce the appraisement of certain assets made by the Commonwealth for purposes of imposing its transfer inheritance tax. The auditing judge sustained the taxpayers’ position at a hearing held at the audit of the executors’ account. 24 Fiduc.Rep. 352 (C.P. Allegheny, 1974). Exceptions having been dismissed by the court en banc, the Commonwealth appealed.1
The case was tried on an agreed stipulation of facts which can be fairly summarized as follows.
*58John Evans Rose died on March 15, 1972. On or…
2Cases cited28 opinions
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
23 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- McCormick v. Northeastern BankSupreme Court of Pennsylvania · 1989
- In Re the Estate of RomnesSupreme Court of New Jersey · 1979
- Bundy v. BelinSupreme Court of Pennsylvania · 1983
- Estate of CarlsonSupreme Court of Pennsylvania · 1978
- Arbern-Wilmington, Inc. v. Director of RevenueSupreme Court of Delaware · 1991
24 more not listed; retrieve them via the Exa API.