Penn-Gaskell's Estate
Supreme Court of Pennsylvania
Appeal, No. 142, Jan. T., 1903, by the Pennsylvania Company for Insurance on Lives and Granting Annuities, from decree of O. C. Delaware Co., on exceptions to auditor’s report in estate of Eliza Penn-Gaskell, deceased. Exceptions to report of Frank B. Rhodes, Esq., auditor. The opinion of the Supreme Court states the facts. Errors assigned were in dismissing certain exceptions to the auditor’s report and in sustaining others.
1Opinion of the Court
Opinion by
Mr. Justice Fell,
The accountant, a trustee, sold the real estate of the decedent under proceedings under the act of April 18, 1853, and paid the collateral inheritance tax out of the proceeds of the sale. Of this tax $3,156.73 was assessed on the value of the *344interest of the life tenant and $427.43 on the interest of the remaindermen. Credit was asked. for the whole payment in the principal account filed, and also for commissions at the rate of two and a half per cent on the money realized from the sale. The auditor disallowed the credit claimed as to the part of the collateral…
2Cases cited1 opinion
- Estate of ThouronSupreme Court of Pennsylvania · 1897
3Cited by20 opinions
- In Re Estate of BreyerSupreme Court of Pennsylvania · 1977
- Williamson EstateSupreme Court of Pennsylvania · 1951
- Ehret EstateSupreme Court of Pennsylvania · 1967
- Estate of Fridenberg v. CommonwealthSupreme Court of Pennsylvania · 2011
- Crane's EstateSupreme Court of Pennsylvania · 1933
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