Neel's Estate
Supreme Court of Pennsylvania
Appeal, No. 61, Oct. T., 1903, by Thomas S. Neel, from decree of O. C. Washington Co., Feb. T., 1895,- No. 18, dismissing petition for citation in case of estate of James Neel. Petition for citation.
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Appeal, No. 61, Oct. T., 1903, by Thomas S. Neel, from decree of O. C. Washington Co., Feb. T., 1895,- No. 18, dismissing petition for citation in case of estate of James Neel. Petition for citation. In addition to the facts stated in the opinion of the Supreme Court it appeared that the testator left his estate to trustees to invest and reinvest and to pay the net annual income therefrom, one fifth of two thirds to Thomas S. Neel during the life of the testator’s widow, and one fifth of the whole of said income after the death of the widow. After the death of the son the principal out of…
1Opinion of the Court
Opinion by
Mb. Justice Potter,
James Neel died on the 24th day of July, 1892, having made his last will and testament on March 20, 1890. After making his will, he paid to his son Thomas S. Neel, who was one of the legatees, sums of money aggregating $4,100, and the son gave to his father notes for these amounts. After the death of his father, Thomas S. Neel asserted that these sums of money were gifts to him, for which he was not liable to the estate. The orphans’ court of Washington county held that they were to be considered as advancements, but did not at that time decide whether they were…
2Cited by3 opinions
- Elwart's EstateSuperior Court of Pennsylvania · 1913
- Gretz Trust, Pennsylvania Court of Common Pleas, Philadelphia County1975
- Knoppel's EstatePennsylvania Orphans' Court, Philadelphia County · 1922