Merkel's Appeal
Supreme Court of Pennsylvania
Appeal from the Orphans’ Court of Berlcs county: Of January Term 1879, No. 182. Appeal of Jonathan Merkel, surviving executor of D. W. Dietrich, deceased, from the decree of the court (Sassaman, J.,) sustaining the exceptions to and reversing the report of the auditor appointed to determine whether a certain note presented against the estate of said D. W. Dietrich, deceased, was a debt or an advancement. The facts are stated in the opinion of this court.
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Appeal from the Orphans’ Court of Berlcs county: Of January Term 1879, No. 182. Appeal of Jonathan Merkel, surviving executor of D. W. Dietrich, deceased, from the decree of the court (Sassaman, J.,) sustaining the exceptions to and reversing the report of the auditor appointed to determine whether a certain note presented against the estate of said D. W. Dietrich, deceased, was a debt or an advancement. The facts are stated in the opinion of this court. Advancement is a question of intention: Lawson’s Appeal, 11 Harris 85; and of this intention, the declarations of the parent at the time, or…
1Opinion of the CourtJustice Mercur
A single question is presented hy this record. It is whether the note of $1500, given by Daniel W. Dietrich to Benjamin Dietrich, was intended as an acknowledgment of an advancement to the former, or as an obligation of indebtedness, the payment of which might be required ? The auditor found that it was designed by the parties thereto as a recognition of an advancement. On exceptions *341to his report the court overruled his finding and decreed it to be a debt. This is assigned for error.
An advancement is an irrevocable gift by a parent to a child of the whole or part of what it is supposed thé…
2Cited by6 opinions
- Allen's EstateSupreme Court of Pennsylvania · 1904
- Kocher EstateSupreme Court of Pennsylvania · 1946
- O'Connor v. FlickSupreme Court of Pennsylvania · 1921
- Houston EstateSupreme Court of Pennsylvania · 1956
- Brahm's EstateSupreme Court of Pennsylvania · 1920
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