Commonwealth v. Mackey
Supreme Court of Pennsylvania
Appeal, No. 65, Oct. T., 1908, by defendant, from judgment of C. P. Butler Co., March T., 1908, No. 226, on case stated in suit of Commonwealth v. E. Mackey. Case stated to determine liability for collateral inheritance tax. Before Galbreath, P. J. The opinion of the Supreme Court states the case. The court entered judgment in favor of the defendant. Error assigned was in entering judgment for defendant on the case stated.
1Opinion of the Court
Opinion by
Mr. Justice Brown,
Sarah Mackey died June 4, 1902, the owner of real estate which she devised to the appellee, her natural son. The commonwealth’s claim to collateral inheritance tax upon this de*615vise is based upon the Act of May 6, 1887, P. L. 79, which imposes such tax upon all estates passing under the intestate laws or by devise to any person or persons “other than to or for the use of father, mother, husband, wife, children and lineal descendants born in lawful wedlock, or the wife, or widow of the son of the person dying seized or possessed thereof.” The appellee was not born in…
2Cases cited1 opinion
- Commonwealth v. StumpSupreme Court of Pennsylvania · 1866
3Cited by8 opinions
- FRAZIER v. Oil Chemical Co.Supreme Court of Pennsylvania · 1962
- Taylor EstateSupreme Court of Pennsylvania · 1947
- Thompson v. Delaware, Lackawanna & Western RailroadSuperior Court of Pennsylvania · 1910
- Union Trust Co. v. Union Collieries Co.Superior Court of Pennsylvania · 1938
- Whorff v. JohnsonSupreme Judicial Court of Maine · 1948
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