Legal Opinion
Loeb Estate
Supreme Court of Pennsylvania
Decided June 29, 1960No. Appeal, 19PublishedCited by 51 opinions
1Opinion of the Court
Opinion by
Mb. Justice Bell,
Hortense P. Loeb died July 8, 1957, a resident of Montgomery County, leaving a will and codicil, the dates of which do not appear in this record. She made pecuniary bequests totaling approximately $412,-000 to persons standing in a collateral relationship to her. These bequests were taxable at the rate of 15% under §2 of the Transfer Inheritance Tax Act of June 20, 1919, P. L. 521, as amended. Testatrix in the 8th paragraph of her will provided: “All estate, inheritance or succession taxes on my estate and on any property passing* under this will shall be charged…
2Cases cited24 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Edwards v. SlocumSupreme Court of the United States · 1924
- Murray v. PhiladelphiaSupreme Court of Pennsylvania · 1950
- Allentown School District Mercantile Tax CaseSupreme Court of Pennsylvania · 1952
19 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Cali v. PhiladelphiaSupreme Court of Pennsylvania · 1962
- Rader v. Pennsylvania Turnpike CommissionSupreme Court of Pennsylvania · 1962
- Commonwealth v. Willson Products, Inc.Supreme Court of Pennsylvania · 1963
- Belefski EstateSupreme Court of Pennsylvania · 1964
- Estate of RoseSupreme Court of Pennsylvania · 1975
46 more not listed; retrieve them via the Exa API.