Legal Opinion

Taylor's Estate

Supreme Court of Pennsylvania

Decided February 6, 1893No. Appeal, No. 50PublishedCited by 13 opinions

Appeal, No. 50, Jan. T., 1893, by C. Wesley Ruffell, administrator d. b. n. of Samuel S. Taylor, deceased, from decree of-O. C. Phila. Co., Jan. T., 1892, No. 402, dismissing exceptions to adjudication. Audit of account of Theresa J. Taylor, administratrix of Samuel S. Taylor, deceased. The facts were found as follows, by the auditing judge, Ash-man, J.: “ Samuel S. Taylor died intestate May 20, 1890, unmarried and without issue.

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Appeal, No. 50, Jan. T., 1893, by C. Wesley Ruffell, administrator d. b. n. of Samuel S. Taylor, deceased, from decree of-O. C. Phila. Co., Jan. T., 1892, No. 402, dismissing exceptions to adjudication. Audit of account of Theresa J. Taylor, administratrix of Samuel S. Taylor, deceased. The facts were found as follows, by the auditing judge, Ash-man, J.: “ Samuel S. Taylor died intestate May 20, 1890, unmarried and without issue. His sole surviving next of kin is one sister, Louisa Rabe, who is of full age. Letters of administration to his estate were issued to Theresa J. Taylor, his…

1Opinion of the Court

Pee Curiam,

We think-the testimony of the witness, George W. Hubbert, was properly admitted. He had no interest in the matter in controversy. He was not a party in any sense of the term. He was at most a mere conduit through which the sum in controversy was to pass to Mrs. Taylor.

Nor do we think it was error to award the fund to the administrator of Mrs. Taylor. The check was drawn upon the bank for the full amount on deposit, under circumstances which showed that it was intended as an assignment of the fund. It did not come within the principle of that class of cases which holds that a check…

2Cases cited1 opinion

  1. Hemphill v. YerkesSupreme Court of Pennsylvania · 1890

3Cited by13 opinions

  1. Weaver v. WelshSupreme Court of Pennsylvania · 1937
  2. Varley v. SimsSupreme Court of Minnesota · 1907
  3. Estate of Gagliardi v. CommissionerUnited States Tax Court · 1987
  4. Phinney v. State ex rel. StrattonWashington Supreme Court · 1904
  5. Ries v. Ries's EstateSupreme Court of Pennsylvania · 1936

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