Legal Opinion
Neller Estate
Supreme Court of Pennsylvania
Decided November 29, 1946No. Appeal, 28PublishedCited by 22 opinions
1Opinion of the Court
Opinion by
Mr. Chief Justice Maxey,
This is an appeal from the decree of the Orphans’ Court of York County denying the claim of the Commonwealth for certain “transfer inheritance taxes” claimed on a portion of the estate of Harry C. Neller, who died January 18, 1945, intestate. Surviving him were two daughters of his marriage with Kathryn E. Neller, and a son by a former marriage. Kathryn E. Neller presented her claim against the estate for one fourth of the net estate, pursuant to a “separation agreement” which she entered into with the decedent on October 30, 1934. In it the husband admitted…
2Cases cited8 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- Miller v. MillerSupreme Court of Pennsylvania · 1925
- Ray's EstateSupreme Court of Pennsylvania · 1931
- Lineaweaver's EstateSupreme Court of Pennsylvania · 1925
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Stadtfeld EstateSupreme Court of Pennsylvania · 1948
- Mills EstateSupreme Court of Pennsylvania · 1951
- Pratt EstateSupreme Court of Pennsylvania · 1966
- Hitchcock EstateSupreme Court of Pennsylvania · 1956
- Zeitchick EstateSupreme Court of Pennsylvania · 1967
17 more not listed; retrieve them via the Exa API.