Estate of Miller
Supreme Court of Pennsylvania
Appeal, No. 578, Jan. T., 1896, by William Dorris, executor, from decree of O. C. Huntingdon Co., on citation to executor to pay collateral tax. Citation to executor to pay collateral inheritance tax. The facts appear by the opinion of the Supreme Court. Error assigned was decree against executor.
1Opinion of the Court
Opinion by
Mr. Justice Dean,
John F. Miller, of Huntingdon, on August 24, 1893, died unmarried, without issue. He left an estate of about 170,000, nearly all of it personalty. He left a will, in which he made specific bequests to a number of collateral relatives, amounting in the aggregate to 142,000; the residue of the estate he be*159queathed to his niece, Margaret A. Taylor, subject to the payment of the collateral inheritance tax. He appointed appellant executor of this will, and letters testamentary were issued to him in Huntingdon county on September 9, 1893. The executor filed an inventory,…
2Cases cited2 opinions
- Williamson's EstateSupreme Court of Pennsylvania · 1893
- Coleman's EstateSupreme Court of Pennsylvania · 1893
3Cited by5 opinions
- Reynolds EstateSupreme Court of Pennsylvania · 1948
- Commonwealth v. Southern Pennsylvania Bus Co.Supreme Court of Pennsylvania · 1940
- Isaraelevna Kessler v. DomenechSupreme Court of Puerto Rico · 1935
- Kessler v. DomenechSupreme Court of Puerto Rico · 1935
- State v. Chicago & Northwestern Railway Co.Wisconsin Supreme Court · 1906