Legal Opinion

Park's Estate

Supreme Court of Pennsylvania

Decided January 6, 1896No. Appeal, No. 256PublishedCited by 17 opinions

Appeal, No. 256, Oct. T., 1895, by J. F. Leech and Margaretta Park Leech, his wife, from decree of O. C. Allegheny Co., Dec. T., 1894, No. 79, dismissing exceptions to adjudication. Exceptions to adjudication. David E. Park, the testator, died on the 22d day of February, 1875, testate, leaving to survive him a widow, since deceased, and one daughter, Margaretta, the appellant, now the wife of J. F. Leech.

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Appeal, No. 256, Oct. T., 1895, by J. F. Leech and Margaretta Park Leech, his wife, from decree of O. C. Allegheny Co., Dec. T., 1894, No. 79, dismissing exceptions to adjudication. Exceptions to adjudication. David E. Park, the testator, died on the 22d day of February, 1875, testate, leaving to survive him a widow, since deceased, and one daughter, Margaretta, the appellant, now the wife of J. F. Leech. The auditing judge, Over, J., stated the facts to be as follows : The testator, by his will, dated the 19th of February, A. D. 1875, devised and bequeathed the residue of his estate, both…

1Opinion of the Court

Opinion by

Mr. Chief Justice Sterrett,

This case was before the orphans’ court M banc on exceptions to the decree of the learned auditing judge, in which he hold *199“ that the net profits realized from the sales of the Adams and McKelvy properties belong to the corpus of the trust estate,” and thereupon dismissed appellant’s exceptions to the surviving trustee’s account and confirmed the same absolutely. The court being equally divided in opinion as to the controlling question before it, neither of the exceptions was sustained, and hence the decree of the auditing judge stood as the final decree…

2Cited by17 opinions

  1. Nirdlinger's EstateSupreme Court of Pennsylvania · 1927
  2. Smith v. HooperCourt of Appeals of Maryland · 1902
  3. Robinson v. PierceSupreme Court of Pennsylvania · 1924
  4. Davis v. WitcherCalifornia Court of Appeal · 1946
  5. Du Puy v. CommissionerUnited States Board of Tax Appeals · 1935

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