Legal Opinion
Scott Estate
Pennsylvania Court of Common Pleas, Montgomery County
Decided January 22, 1957No. 57,390PublishedCited by 3 opinions
1Opinion of the Court
Taxis, P. J.,
In section I of decedent’s third codicil dated December 3, 1954, she specifically bequeathed all money which might be received by her as a result of the termination of an inter vivos trust agreement between decedent and the Girard Trust Company dated March 30, 1931, to her two children, Dallas Sanders Scott and Elizabeth Scott Clark. This court terminated the trust on June 20, 1955: Scott Trust, 8 D. & C. 2d 66.
The account shows a balance for distribution of $16,178.56, composed of $10,000 U. S. A. taxable treasury bills, $9,932.10, and cash. This balance, as I understand the…
2Cases cited8 opinions
- United States v. Dallas Nat. BankCourt of Appeals for the Fifth Circuit · 1945
- In Re the Estate of RosenbergNew York Court of Appeals · 1935
- Mercantile Trust Co. v. HofferbertDistrict Court, D. Maryland · 1944
- Estate of BeckPennsylvania Orphans' Court, Schuylkill County · 1890
- Sproul-Bolton v. Sproul-BoltonSupreme Court of Pennsylvania · 1955
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Crawford v. CommissionerUnited States Tax Court · 1966
- Crawford v. CommissionerUnited States Tax Court · 1966
- Schreiber v. KelloggCourt of Appeals for the Third Circuit · 1995