Lines's Estate
Supreme Court of Pennsylvania
Appeal, No. 279, Jan-. T., 1893, by-William E. Lines etal., from decree of O. C. Northampton Co., dismissing appeal from order of register of wills imposing collateral inheritance tax. Appeal from appraisement of collateral inheritance tax. The facts are stated in the opinion of the Supreme Court.
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Appeal, No. 279, Jan-. T., 1893, by-William E. Lines etal., from decree of O. C. Northampton Co., dismissing appeal from order of register of wills imposing collateral inheritance tax. Appeal from appraisement of collateral inheritance tax. The facts are stated in the opinion of the Supreme Court. The opinion of the court below, after reciting the facts, was as follows, by Albright, P. J., of the 31st judicial district, specially presiding: “ On behalf of the appellants it is contended that no collateral inheritance tax can be imposed in this state for said bonds and shares of stock; that'…
1Opinion of the Court
Opinion by
Mb. Chief Justice Sterrett,
On July 22, 1890, Jesse Lines died in the city of Easton, Pennsylvania, where he had resided for over thirty years prior thereto. While on a visit to New York, in May, 1887, he executed and delivered to the Union Trust Company, a corporation organized under the laws of New York and doing business in that state, a deed of trust of one hundred and eighteen mortgage bonds, of $1,000 each, issued by a Missouri railroad corporation, and two hundred and eighty-one shares capital stock of the Taylor Iron Works, a New Jersey corporation, doing business therein.…
2Cases cited4 opinions
- Reish v. Commonwealth of PennsylvaniaSupreme Court of Pennsylvania · 1884
- Appeal of DuBoisSupreme Court of Pennsylvania · 1888
- Orcutt's AppealSupreme Court of Pennsylvania · 1881
- Appeal of SeibertSupreme Court of Pennsylvania · 1885
3Cited by46 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- Husband's EstateSupreme Court of Pennsylvania · 1934
- In re Fulham's EstateSupreme Court of Vermont · 1923
- Spangler's EstateSupreme Court of Pennsylvania · 1924
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