Legal Opinion

Mifflin's Estate

Supreme Court of Pennsylvania

Decided May 17, 1911No. Appeal, No. 35PublishedCited by 12 opinions

Appeal, No. 35, Jan. T., 1911, by Thomas Mifflin, from decree of O. C. Phila. Co., Oct. Term, 1888, No. 400, dismissing exceptions to adjudication in Estate of Sarah L. Mifflin, deceased. Exceptions to adjudication.

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Appeal, No. 35, Jan. T., 1911, by Thomas Mifflin, from decree of O. C. Phila. Co., Oct. Term, 1888, No. 400, dismissing exceptions to adjudication in Estate of Sarah L. Mifflin, deceased. Exceptions to adjudication. From the record it appeared that Sarah L. Mifflin provided in her will: “All the rest and residue of the property and estate to me belonging or subject to my appointment I devise and appoint unto my brothers, John Large and James Large, their heirs and assigns, in trust, for the sole and separate use of my children, James L. Mifflin, Thomas Mifflin, John L. Mifflin, William…

1Opinion of the Court

Opinion by

Mr. Justice Moschziskeb,

The question to decide is, Do the three grandchildren of the testatrix, all of whom were born during her lifetime, take the shares of their uncle and aunt, William Mifflin and Mary Mifflin, absolutely and free of trust?

The testatrix provided that the property should be held in trust for her seven children so that each should receive “an equal seventh part” of the income, without liability for debts, during his or her life; that upon the decease of any of her children leaving children or issue they were to take the proportionate share of the parent “in…

2Cases cited4 opinions

  1. Beilstein v. BeilsteinSupreme Court of Pennsylvania · 1899
  2. Shower's EstateSupreme Court of Pennsylvania · 1905
  3. Millard's AppealSupreme Court of Pennsylvania · 1878
  4. Schuldt v. HerbineSuperior Court of Pennsylvania · 1896

3Cited by12 opinions

  1. Gibbons's EstateSupreme Court of Pennsylvania · 1935
  2. Sharpe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
  3. Given's EstateSupreme Court of Pennsylvania · 1936
  4. Roberts v. HenselSupreme Court of Pennsylvania · 1941
  5. Sharpe v. CommissionerUnited States Board of Tax Appeals · 1938

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