Estate of Coxe
Supreme Court of Pennsylvania
Appeal, No. 6, Jan. T., 1897, by Alexander B. Coxe et al., from decree of O. C. Luzerne Co., No. 198, of 1895, fixing amount of collateral inheritance tax. Petition of register of wills praying for a citation directed to the executors of Eckley B. Coxe, deceased, to appear and show cause why the collateral inheritance tax should not be paid.
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Appeal, No. 6, Jan. T., 1897, by Alexander B. Coxe et al., from decree of O. C. Luzerne Co., No. 198, of 1895, fixing amount of collateral inheritance tax. Petition of register of wills praying for a citation directed to the executors of Eckley B. Coxe, deceased, to appear and show cause why the collateral inheritance tax should not be paid. The facts appear by the opinion of Darte, P. J., which was as follows: Citation to Alexander B. Coxe and Henry B. Coxe, executors of said estate, to show cause why they should not pay collateral inheritance fax upon the personal property of said estate;…
1Opinion of the Court
Opinion by
Mr. Justice Mitchell,
The testator left his whole estate, less some unimportant legacies, in trust for his' widow for life, with remainder to his nephews and nieces living at his death, and the issue of nephews and nieces then deceased. The life estate to the widow is exempt from the collateral inheritance tax but the entire estate m remainder is liable, and the question presented is whether the tax is now demandable from the executors. By sec. 3 of the Act of May 6, 1887, P. L. 79, the tax on estates in remainder is not payable “until the person or persons liable for the same shall…
2Cited by12 opinions
- Shugars v. Chamberlain Amusements Enterprises, Inc.Supreme Court of Pennsylvania · 1925
- Estate of CoxeSupreme Court of Pennsylvania · 1899
- Pickering EstateSupreme Court of Pennsylvania · 1963
- Estate of Clarence v. Elliott, Dec'd.Superior Court of Pennsylvania · 1934
- Youngblood's EstateSuperior Court of Pennsylvania · 1935
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