Commonwealth v. Williams' Executors
Supreme Court of Pennsylvania
The Commonwealth of Pennsylvania vs. Thomas R. Williams and Jacob T. Williams, Executors, &c. of Mary Williams, dec’d. This case came up from the Nisi Prius.
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The Commonwealth of Pennsylvania vs. Thomas R. Williams and Jacob T. Williams, Executors, &c. of Mary Williams, dec’d. This case came up from the Nisi Prius. It was agreed that the following case be stated for the opinion of the court: Case. — Thomas Williams, of the city of Philadelphia, made his last will and testament on the 26th of March, 1838, and therein, after making certain provisions for his wife and others, he did devise and bequeath, as follows: “ Item. — All the rest and residue of my personal estate, I direct to be divided into seven equal parts or shares; and one full equal…
1Opinion of the Court
The opinion of the court was delivered by
Coulter, J.
The question is whether the property passed to the defendants, lineally or collaterally. The statute provides that all estates passing from any person, who may die seized of such estates, by will, or under the intestate laws, or by deed intended to take effect, after the death of the grantor, to any person in trust or otherwise, except to or for the use of father, mother, husband, wife, children, and lineal descendants, shall be subjected to a tax. Thomas Williams devised and bequeathed the estate in *32question to his daughter Mary Williams'1…
2Cited by17 opinions
- Wilbur's EstateSupreme Court of Pennsylvania · 1938
- Huddy's EstateSupreme Court of Pennsylvania · 1912
- McCord's EstateSupreme Court of Pennsylvania · 1923
- Hagen's EstateSuperior Court of Pennsylvania · 1925
- Moore EstateSupreme Court of Pennsylvania · 1971
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