Legal Opinion

Dalrymple's Estate

Supreme Court of Pennsylvania

Decided May 14, 1906No. Appeals, Nos. 223 and 329PublishedCited by 8 opinions

Appeals, Nos. 223 and 329, Jan. T., 1905, by Oliver Dalrymple et al., and by the Commonwealth of Pennsylvania, from decree of O. C. Warren Co., Dee. T., 1904, No. 27, on appeal from collaterial tax in Estate of W. F. Dalrymple. Appeal from appraisement for collateral tax.

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Appeals, Nos. 223 and 329, Jan. T., 1905, by Oliver Dalrymple et al., and by the Commonwealth of Pennsylvania, from decree of O. C. Warren Co., Dee. T., 1904, No. 27, on appeal from collaterial tax in Estate of W. F. Dalrymple. Appeal from appraisement for collateral tax. The court in a very lengthy opinion by Lindsey, P. J., found that the testator was domiciled at Pittsfield at the time of his decease, citing: Jacobs on Domicil, 120; Carey’s Appeal, 75 Pa. 201; Price v. Price, 156 Pa. 617; Kellogg v. City of Oshkosh, 14 Wisconsin, 678; Com. v. Emerson, 1 Pearson, 204; Hans v. State of…

1Opinion of the Court

Opinion by

Mr. Justice Mestbezat,

In his able and exhaustive opinion, the learned judge of the orphans’ court has considered every question raised on these appeals and has so clearly vindicated his conclusions of fact and law that nothing additional is required to support the decree. The questions raised in the court below in this adjudi*371cation were determined in one opinion, and these two appeals, being from the same decree, may be considered together.

The court was clearly right in holding that Pittsfield, Warren county, was the domicile of William P. Dalrymple at the time of his decease. He…

2Cases cited5 opinions

  1. Williamson's EstateSupreme Court of Pennsylvania · 1893
  2. In re Estate of HandleySupreme Court of Pennsylvania · 1897
  3. Miller v. CommonwealthSupreme Court of Pennsylvania · 1886
  4. Carey's AppealSupreme Court of Pennsylvania · 1874
  5. Estate of BittingerSupreme Court of Pennsylvania · 1889

3Cited by8 opinions

  1. Dorrance's EstateSupreme Court of Pennsylvania · 1932
  2. Loudenslager WillSuperior Court of Pennsylvania · 1968
  3. Cummings v. Pennsylvania RailroadSupreme Court of Pennsylvania · 1930
  4. Land Title & Trust Co v. S. C. Tax CommissionSupreme Court of South Carolina · 1925
  5. Rambo's EstateSupreme Court of Pennsylvania · 1920

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