Legal Opinion

Estate of Smith

Pennsylvania Orphans' Court, Philadelphia County

Decided October 26, 1891No. 205PublishedCited by 79 opinions

No 205 July Term 1890, Sup. Ct.; court below, No. 286 Octob.er- T.ey_m .1883, 0. Ct ■ — On May 15, 1890, the second account of the Pennsylvania Company for Insurances on Lives and Granting Annuities, executor of the will of Thomas Smith, deceased, was called for audit in the court below, before Ashman, J. The subject of . the account was a fund composed of $13,000 in coupon bonds of the Pensacola & Atlantic Railroad Company, and interest collected thereon.

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No 205 July Term 1890, Sup. Ct.; court below, No. 286 Octob.er- T.ey_m .1883, 0. Ct ■ — On May 15, 1890, the second account of the Pennsylvania Company for Insurances on Lives and Granting Annuities, executor of the will of Thomas Smith, deceased, was called for audit in the court below, before Ashman, J. The subject of . the account was a fund composed of $13,000 in coupon bonds of the Pensacola & Atlantic Railroad Company, and interest collected thereon. The fund was claimed by Henry S. Parmalee, guardian of Thomas Smith Kelly. The facts found in the adjudication of the auditing judge, and…

1Opinion of the Court

Opinion,

Me. Justice Clark :

The appellant is the Pennsylvania Company for Insurances on Lives and Granting Annuities, trustee under the will of Thomas Smith, deceased; the appellee, Henry S. Parmalee, *434guardian of Thomas Smith Kelly, a minor. The proceeding was the adjudication of an account, filed by the trustee under the will of Thomas Smith, of the principal and income of thirteen thousand dollars of Pensacola & Atlantic Railroad Company’s coupon bonds, which the said trustees claimed were part of the estate of decedent and passed to them under his will. The guardian-of Thomas Smith Kelly, a…

2Cases cited7 opinions

  1. Martin v. . FunkNew York Court of Appeals · 1878
  2. Young v. . YoungNew York Court of Appeals · 1880
  3. Dickerson's AppealSupreme Court of Pennsylvania · 1887
  4. Lines v. Lines, Pennsylvania Court of Common Pleas, Northampton County1891
  5. Helfenstein's EstateSupreme Court of Pennsylvania · 1875

2 more not listed; retrieve them via the Exa API.

3Cited by79 opinions

  1. Wallace's EstateSupreme Court of Pennsylvania · 1934
  2. Dolan's EstateSupreme Court of Pennsylvania · 1924
  3. Duggan v. KetoDistrict of Columbia Court of Appeals · 1989
  4. Williams' EstateSupreme Court of Pennsylvania · 1912
  5. Windolph v. Girard Trust Co.Supreme Court of Pennsylvania · 1914

74 more not listed; retrieve them via the Exa API.

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