Estate of Kuhlman
Supreme Court of Pennsylvania
Appeal, No. 73, July T., 1895, by William Rebfuss, from decree of O. C. Lancaster Co., dismissing exceptions to auditor’s report. Exceptions to report of auditor, W. W. Franklin, Esq. Philip Kuhlman, the decedent, an aged citizen of Lancaster, died December 12,1890. He was a widower, and he left as his heirs and legatees three children, Michael, Bernhard (also called Benjamin) and Louisa, intermarred with William Rehfuss, the accountant, who was appointed his executor.
Read the full summary
Appeal, No. 73, July T., 1895, by William Rebfuss, from decree of O. C. Lancaster Co., dismissing exceptions to auditor’s report. Exceptions to report of auditor, W. W. Franklin, Esq. Philip Kuhlman, the decedent, an aged citizen of Lancaster, died December 12,1890. He was a widower, and he left as his heirs and legatees three children, Michael, Bernhard (also called Benjamin) and Louisa, intermarred with William Rehfuss, the accountant, who was appointed his executor. The material portion of the auditor’s report is as follows: The item on the credit side of the account, to wit: April 7,…
1Opinion of the Court
Opinion by
Mr. Justice McCollum,
The question raised by this appeal is whether the learned court below erred in refusing to allow the appellant a credit in his account for the amounts represented by the bond and notes he held against the estate. The claims based on the notes were barred by the statute of limitations, and the claim founded upon the bond was'not. The former were simple contracts for the *48payment of money, and the latter was a specialty. There was no evidence of a payment, acknowledgment or promise which tolled the statute as to the notes, and the lapse of time was not sufficient…
2Cited by3 opinions
- Beggs v. CommissionerUnited States Tax Court · 1949
- McPherran's EstateSupreme Court of Pennsylvania · 1905
- Beggs v. CommissionerUnited States Tax Court · 1949