Henris's Estate
Superior Court of Pennsylvania
Appeal, No. 90, Oct. T., 1912, by George F. Henris, from decree of O. C. Montgomery Co., Sept. T., 1911, No. 3, dismissing exceptions to adjudication in Estate of Annie Fray Henris, deceased. Exceptions to adjudication.
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Appeal, No. 90, Oct. T., 1912, by George F. Henris, from decree of O. C. Montgomery Co., Sept. T., 1911, No. 3, dismissing exceptions to adjudication in Estate of Annie Fray Henris, deceased. Exceptions to adjudication. Solly, P. J., filed the following opinion: The second item of the will of the testatrix reads as follows: “I give, devise and bequeath unto Agnes Cecelia Donovan, during the term of her natural life, the income and dividends upon the books of the John B. Stetson Company, forty-eight shares thereof being of the preferred stock of said company, and the balance, or other…
1Opinion of the Court
Opinion by
Oklady, J.,
The conclusion reached by the court below is fully sustained by the authorities cited, and his construction of the will of the decedent meets with our approval. Section 6 of the Act of May 6, 1887, P. L. 79, provides: “If the legacy subject to the collateral inheritance tax be given to any person for life, or for a term of years, or for any other limited period, upon a condition or contingency, if the same be money, the tax thereon shall be retained upon the whole amount; but if not money, application shall be made to the orphans’ court having jurisdiction of the accounts…
2Cases cited2 opinions
- Shipley's EstateSuperior Court of Pennsylvania · 1911
- Sinnott's EstateSuperior Court of Pennsylvania · 1913
3Cited by5 opinions
- Crane's EstateSupreme Court of Pennsylvania · 1933
- Trustees Common Stock John Wanamaker Philadelphia Under Will of Wanamaker v. CommissionerUnited States Tax Court · 1948
- Wanamaker Trustees v. CommissionerUnited States Tax Court · 1948
- Loomis' EstatePennsylvania Orphans' Court, Allegheny County · 1947
- Wanamaker Trustees v. CommissionerUnited States Tax Court · 1948