Barber's Estate
Supreme Court of Pennsylvania
No tax is payable under the agreements: Honeymann’s Est., 98 N. J. Eq. 638; McCormick’s Est., 15 Pa. C. C. R. 621. Should it so happen that this court comes to the conclusion that a transfer inheritance tax is payable, then appellant claims that the tax should be assessed only on the value of the several annuities payable to the decedent.
1Opinion of the Court
Opinion by
Mr. Justice Kephart,
The register of wills made a supplemental appraisement in the estate of Margaret M. Barber for the purpose of assessing an inheritance tax. It covered a trust fund valued at $500,000 which decedent, during her lifetime, had transferred to the Board of Missions for Freedmen of the Presbyterian Church hereinatfer referred to as the Board. As a result, a tax was assessed amounting to $30,000. The orphans’ court sustained the assessment, and this appeal by the Board and by the executors followed. The questions are the same in both cases.
The trust fund of $500,000 was…
2Cases cited6 opinions
- Dolan's EstateSupreme Court of Pennsylvania · 1924
- Houston's EstateSupreme Court of Pennsylvania · 1923
- Todd's EstateSupreme Court of Pennsylvania · 1912
- Commonwealth v. Lehigh Valley R. Co.Supreme Court of Pennsylvania · 1889
- City of Philadelphia v. Ridge Avenue Passenger Railway Co.Supreme Court of Pennsylvania · 1883
1 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Commonwealth v. Allied Building Credits, Inc.Supreme Court of Pennsylvania · 1956
- Beirne v. Continental-Equitable Title & Trust Co.Supreme Court of Pennsylvania · 1932
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- Commonwealth v. Repplier Coal Co.Supreme Court of Pennsylvania · 1943
- Husband's EstateSupreme Court of Pennsylvania · 1934
36 more not listed; retrieve them via the Exa API.