Appeal of DuBois
Supreme Court of Pennsylvania
FROM THE DECREE OF THE ORPHANS’ COURT OF CLEARFIELD COUNTY. No. 11 January Term 1888, Sup. Ct. On December 14, 1886, John E. DuBois, in his own right as owner, and as executor of the will of John DuBois, deceased, filed his appeal in the Orphans’ Court from the appraisement and assessment of the collateral inheritance tax upon the estate of said deceased.
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FROM THE DECREE OF THE ORPHANS’ COURT OF CLEARFIELD COUNTY. No. 11 January Term 1888, Sup. Ct. On December 14, 1886, John E. DuBois, in his own right as owner, and as executor of the will of John DuBois, deceased, filed his appeal in the Orphans’ Court from the appraisement and assessment of the collateral inheritance tax upon the estate of said deceased. The hearing of the appeal was had on J uly 25, 1887, and on August 5th, the court, Krebs, P. J., hied the following report of the findings of fact and the conclusions of law thereon : Prior to the passage of the act of assembly of May 6, A.…
1Opinion of the Court
Opinion,
Mr. Justice Sterrett :
Briefly stated, the question in this case is whether the commonwealth is entitled to collateral inheritance tax on 12,730,000, the agreed value of certain real, and personal property, which belonged to John DuBois on January 17, 1884.
On that day Mr. DuBois executed and delivered to his *385nephew, John E. Dubois, a deed of conveyance, under and by virtue of which it is claimed the title to said property so vested in the grantee, during the lifetime of the grantor, that at the decease of the latter in May, 1886, it was not subject to collateral inheritance tax, under…
2Cases cited2 opinions
- Reish v. Commonwealth of PennsylvaniaSupreme Court of Pennsylvania · 1884
- Appeal of SeibertSupreme Court of Pennsylvania · 1885
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- Estate of Lamb v. MorrowSupreme Court of Iowa · 1908
- Spangler's EstateSupreme Court of Pennsylvania · 1924
- Loutzenhiser v. DoddoSupreme Court of Pennsylvania · 1970
- Hackett v. Bankers Trust Co.Supreme Court of Connecticut · 1936
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