Legal Opinion

Estate of Tyler

Supreme Court of Pennsylvania

Decided August 26, 1977No. 359PublishedCited by 9 opinions

1Opinion of the Court

OPINION

POMEROY, Justice.

At issue in this appeal is the proper distribution as between income and principal of certain small stock dividends received during the period May 3, 1945 through September 30, 1963 by the trustee of an inter vivos trust created by Sidney F. Tyler in 1919. The Court of Common Pleas of Philadelphia County, Orphans’ Court Division, followed our decision in Tyler Trusts, 447 Pa. 40, 289 A.2d 441 (1972), and held such small stock dividends to be allocable to principal. 1 The executor of the estate of a deceased income beneficiary has appealed, relying on this Court’s…

2Cases cited11 opinions

  1. Earp's AppealSupreme Court of Pennsylvania · 1857
  2. Pew TrustSupreme Court of Pennsylvania · 1963
  3. Catherwood TrustSupreme Court of Pennsylvania · 1961
  4. Crawford EstateSupreme Court of Pennsylvania · 1949
  5. Pew TrustSupreme Court of Pennsylvania · 1949

6 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Commonwealth v. FromalSupreme Court of Pennsylvania · 1990
  2. In Re ScheidmantelSuperior Court of Pennsylvania · 2005
  3. Commonwealth v. LabelleSupreme Court of Pennsylvania · 1990
  4. Thomas Jefferson University Hospitals, Inc. v. Pennsylvania Department of Labor & IndustrySupreme Court of Pennsylvania · 2017
  5. Henrich v. Harleysville Insurance CompaniesSuperior Court of Pennsylvania · 1991

4 more not listed; retrieve them via the Exa API.

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