Smith's Estate
Supreme Court of Pennsylvania
Appeal, No. 383, Jan. T., 1917, by Benjamin H. Smith, in his own right and as administrator of the Estate of Margaretta Smith, deceased, from decree of O. C. Delaware Co., No. 10,502, on appeal from collateral inheritance tax appraisement in Estate of Margaretta Smith, Deceased. Appeal from collateral inheritance tax appraisement. Before Broomall, J. The opinion of the Supreme Court states the facts.
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Appeal, No. 383, Jan. T., 1917, by Benjamin H. Smith, in his own right and as administrator of the Estate of Margaretta Smith, deceased, from decree of O. C. Delaware Co., No. 10,502, on appeal from collateral inheritance tax appraisement in Estate of Margaretta Smith, Deceased. Appeal from collateral inheritance tax appraisement. Before Broomall, J. The opinion of the Supreme Court states the facts. The court reduced the appraisement of the estate from $75,969.48 to $52,750. Benjamin Smith in his own right and as administrator of the Estate of Margaretta Smith, deceased, appealed. Error…
1Opinion of the Court
Opinion by
Mr. Justice Frazer,
■ Margaretta Smith died in 1915, intestate, survived only by collateral heirs. She left considerable personal property and also real estate consisting of- undivided interests in farm lands. An appraiser was appointed and the real estate appraised at $75,969.48. Benjamin H. Smith, as executor, and also as an heir of decedent, appealed to the Orphans’ Court alleging the appraisement was excessive, and considerably beyond the assessed valuation of decedent’s interests in the several properties for general taxation.
After hearing evidence the Orphans’ Court reduced the…
2Cases cited1 opinion
- Andrew's EstateSupreme Court of Pennsylvania · 1916
3Cited by5 opinions
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- Webster's EstateSupreme Court of Pennsylvania · 1934
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- Brone EstatePennsylvania Orphans' Court, Lehigh County · 1956
- Taylor EstatePennsylvania Orphans' Court, Montgomery County · 1961