Gelm's Estate
Superior Court of Pennsylvania
Appeal, No. 139, April T., 1915, by John Gelm, et al., from decree of O. 0. Allegheny Co., June T., 1914, No. 319, dismissing appeal from assessment of Collateral Inheritance Tax in Estate of William Gelm, deceased. Appeal from appraisement of collateral tax.
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Appeal, No. 139, April T., 1915, by John Gelm, et al., from decree of O. 0. Allegheny Co., June T., 1914, No. 319, dismissing appeal from assessment of Collateral Inheritance Tax in Estate of William Gelm, deceased. Appeal from appraisement of collateral tax. Miller, J., filed the following opinion: John Gelm, father of the decedent, disposed of his estate in the following language: “I give, devise and bequeath all my estate both real and personal, to my wife, Caroline Gelm, if living, for her own use and benefit during her natural life, provided that she so long remains my widow, and after…
1Opinion of the Court
Opinion by
Orlady, J.,
In this case the only question involved, is the construction to be given the clause in the will of John Gelm, as quoted in the opinion of the court below, and to determine the character of the estate of William Gelm, a son, who died subsequent to his father.
The Act of April 22, 1905, P. L. 258, Section 1, does not, in relation to the imposition of a collateral inheritance tax, modify the Act of May 6, 1887, P. L. 79, and as decided in Finnen’s Est., 196 Pa. 72, “It is very manifest from the language of the statute, that the subject of the taxation enacted is the whole…
2Cases cited4 opinions
- Finnen's EstateSupreme Court of Pennsylvania · 1900
- Appeal of the CommonwealthSupreme Court of Pennsylvania · 1889
- Commonwealth v. EckertSupreme Court of Pennsylvania · 1866
- Commonwealth v. SmithSupreme Court of Pennsylvania · 1852
3Cited by10 opinions
- Walton EstateSupreme Court of Pennsylvania · 1962
- Estate of MossSuperior Court of Pennsylvania · 1923
- Youngblood's EstateSuperior Court of Pennsylvania · 1935
- Mayer's EstateSupreme Court of Pennsylvania · 1938
- Good EstateSupreme Court of Pennsylvania · 1962
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