Foster's Appeal
Supreme Court of Pennsylvania
Appeal from the Orphans’ Court of AllegheMy county: No. 165, to October and November Term 1872. John Foster, of the county of Allegheny, died intestate in August 1871, leaving a widow, Belle I). Foster, and five minor children, of whom W. W. Young was appointed guardian ; administration of his estate was granted to the widow. At the time of his death he was an equal partner with Samuel M. Kier, in mining and selling coal.
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Appeal from the Orphans’ Court of AllegheMy county: No. 165, to October and November Term 1872. John Foster, of the county of Allegheny, died intestate in August 1871, leaving a widow, Belle I). Foster, and five minor children, of whom W. W. Young was appointed guardian ; administration of his estate was granted to the widow. At the time of his death he was an equal partner with Samuel M. Kier, in mining and selling coal. In September 1872, the administratrix and guardian joined in a petition to the Orphans’ Court, setting forth, amongst other things:— 5. That while in many instances the real…
1Opinion of the Court
The opinion of the court was delivered, January 5th 1874, hy
Sharswood, J. —
The question raised upon this record may be thus concisely stated: When real estate has been held as partnership stock — the firm dissolved by the death of one of the members —-a settlement and balance ascertained to be due by the surviving partner to the estate of the deceased, is such balance as far as derived from the sale of the realty to he distributed as real or personal estate ? The appellant, who is the widow of John Foster, deceased, who was a copartner of Samuel M. Kier in the firm of Kier & Foster, claims…
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