Good Estate
Supreme Court of Pennsylvania
1Opinion of the Court
Opinion by
Mk. Chief Justice Bell,
The Commonwealth took this appeal from the Decree of the Orphans’ Court which held that certain assets were not subject to transfer inheritance tax.
S. Davis Walton died on September 6, 1910, a resident of Philadelphia County. He left his residuary estate in trust to pay an annuity to his wife, Agnes W. Walton, if she remained his widow, with the balance of income to his daughter, Dorothea, upon certain trusts not herein pertinent. He then provided: “If my wife, Agnes W. Walton, should not remain my widow, then upon her remarriage, the income of my estate shall…
2Cases cited17 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Commonwealth v. MoonSupreme Court of Pennsylvania · 1955
- Commonwealth v. Allied Building Credits, Inc.Supreme Court of Pennsylvania · 1956
- Commonwealth v. Phila. Rapid Transit Co.Supreme Court of Pennsylvania · 1926
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3Cited by8 opinions
- Commonwealth v. Willson Products, Inc.Supreme Court of Pennsylvania · 1963
- Walton EstateSupreme Court of Pennsylvania · 1962
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Nolt v. TS Calkins & Associates, LPSuperior Court of Pennsylvania · 2014
- Dale v. KingsleySupreme Court of New Jersey · 1968
3 more not listed; retrieve them via the Exa API.