Jewell's Estate
Supreme Court of Pennsylvania
Appeal, No. 310, Jan. T., 1911, by Claudius Buchanan Jewell et al., from decree of O. C. Phila. Co., Jan. T., 1911, No. 19, dismissing appeal from collateral tax appraisement in Estate of Leonard Jewell, deceased. Appeal from collateral tax appraisement. Before Lamorelle, J. The opinion of the Supreme Court states the case. Error assigned was decree dismissing the appeal.
1Opinion of the Court
Opinion by
Mr. Justice Moschziskee,
The testator died in 1876, owning certain real estate in the city of Philadelphia which he devised to a daughter for life with remainder over; the life-tenant died in 1910. The questions are, (1) Must the remainder-men pay collateral inheritance taxes on the value of their estates in this property as of 1876 plus interest at six per cent., or on its value at the time they entered into possession in 1910? (2) Is the Act of May 6,1887, P. L. 79, unconstitutional because of defect in title?
The third section of the statute in question reads as follows: “In all…
2Cases cited8 opinions
- Allegheny County Home's CaseSupreme Court of Pennsylvania · 1874
- Commonwealth v. JonesSuperior Court of Pennsylvania · 1897
- Estate of CoxeSupreme Court of Pennsylvania · 1899
- Chunk v. McGeeSupreme Court of Pennsylvania · 1876
- Commonwealth v. BeattySuperior Court of Pennsylvania · 1900
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Jeffery's EstateSupreme Court of Pennsylvania · 1938
- Reynolds EstateSupreme Court of Pennsylvania · 1948
- Pickering EstateSupreme Court of Pennsylvania · 1963
- Leinbach's EstateSupreme Court of Pennsylvania · 1913
- Tracy EstateSupreme Court of Pennsylvania · 1961
19 more not listed; retrieve them via the Exa API.