Legal Opinion

Schwartz Estate

Supreme Court of Pennsylvania

Decided October 4, 1972No. Appeal, 37PublishedCited by 15 opinions

1Opinion of the Court

Opinion by

Mr. Chief Justice Jones,

Decedent died testate on December 11,1969, leaving, inter alia, one half of his residuary estate to his wife, Pearl Schwartz (appellee). Approximately three and one-half months prior to his death, decedent transferred a $37,000 bond of the Natural Gas Pipeline Company of America to his son by a prior marriage, under the Pennsylvania Uniform Gifts to Minors Act, Act of June 21, 1957, P. L. 358, §1 et seq., as amended, 20 P.S. §3601 et seq. (Supp. 1971), wherein decedent named himself as custodian. By court appointment, decedent’s divorced wife became successor…

2Cases cited7 opinions

  1. Pengelly EstateSupreme Court of Pennsylvania · 1953
  2. Chrysler v. CommissionerUnited States Tax Court · 1965
  3. Estate of Jack F. Chrysler, Edith B. Carr, John W. Drye, Jr. And Manufacturers Hanover Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
  4. Stuit v. CommissionerUnited States Tax Court · 1970
  5. Behan EstateSupreme Court of Pennsylvania · 1960

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3Cited by15 opinions

  1. Sutliff v. SutliffSupreme Court of Pennsylvania · 1987
  2. Sternlicht v. SternlichtSupreme Court of Pennsylvania · 2005
  3. Sutliff v. SutliffSupreme Court of Pennsylvania · 1985
  4. In Re: Estate of Harold E. RoodSuperior Court of Pennsylvania · 2015
  5. Estate of KotzSupreme Court of Pennsylvania · 1979

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