Legal Opinion

McMullin's Estate

Supreme Court of Pennsylvania

Decided January 3, 1922No. Appeal, No. 179PublishedCited by 2 opinions

Appeal, No. 179, Oct. T., 1921, by Percy P. Smith et al., constituting the Board for the Assessment and Revision of Taxes, from order of C. P. Allegheny Co., July T., 1919, No. 2023, sustaining appeal from tax settlement, in estate of Matthew K. Mc-Mullin, deceased. Appeal from tax settlement. Before Carpenter, J. The opinion of the Supreme Court states the facts. Appeal sustained. Percy F. Smith et al., Board of Revision of Taxes, appealed.

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Appeal, No. 179, Oct. T., 1921, by Percy P. Smith et al., constituting the Board for the Assessment and Revision of Taxes, from order of C. P. Allegheny Co., July T., 1919, No. 2023, sustaining appeal from tax settlement, in estate of Matthew K. Mc-Mullin, deceased. Appeal from tax settlement. Before Carpenter, J. The opinion of the Supreme Court states the facts. Appeal sustained. Percy F. Smith et al., Board of Revision of Taxes, appealed. Error assigned was order, quoting it.

1Opinion of the Court

Opinion by

Mr. Justice Kephart,

This, like the preceding case, is an appeal from an order of the Court of Common Pleas of Allegheny Coun*286ty, setting aside an assessment for a personal property tax levied against the estate of M. K. McMullin on $2,145,784.61, representing the value of the shares of stock of the Window Glass Machine Company, American Window Glass Machine Company, Baltimore & Ohio Railroad Company, and bonds of the latter. The court below might have decided the case on the issue raised by the pleadings. In the petition for an appeal from the board of revision to that court, it was…

2Cases cited2 opinions

  1. Commonwealth v. Westinghouse Electric & Manufacturing Co.Supreme Court of Pennsylvania · 1892
  2. Commonwealth v. Edison Electric Light Co.Supreme Court of Pennsylvania · 1893

3Cited by2 opinions

  1. Miller's EstateSupreme Court of Pennsylvania · 1938
  2. Callery's AppealSupreme Court of Pennsylvania · 1922

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