Belcher's Estate
Supreme Court of Pennsylvania
Appeal, No. 22, Jan. T., 1905, by Commonwealth, from decree of O. C. Lackawanna Co., Series C., 607, sustaining appeal from collateral tax appraisement in estate of Frank J. Belcher, deceased. Appeal from collateral tax appraisement. From the record it appeared that testator died March 18, 1901, leaving no widow or children. By his will he gave his estate to his father and mother and brothers and sisters.
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Appeal, No. 22, Jan. T., 1905, by Commonwealth, from decree of O. C. Lackawanna Co., Series C., 607, sustaining appeal from collateral tax appraisement in estate of Frank J. Belcher, deceased. Appeal from collateral tax appraisement. From the record it appeared that testator died March 18, 1901, leaving no widow or children. By his will he gave his estate to his father and mother and brothers and sisters. The material portions of the will are quoted in the opinion of the Supreme Court. The appraisers taxed the life estate of the brothers and sisters at $4,195.76. This amount was paid by the…
1Opinion of the Court
Opinion by
Mb. Chief Jhstice Mitchell,
The first question is whether the appeal from the appraisement to the orphans’ court was in time. The appraisement was filed July 21, 1902, but no notice given until July 28, and the executors entered their appeal on August 22. Did the time for appeal begin to run from the filing of the appraisement or from the date of notice ? The statute is silent on this subject. Its language is that “any person or persons not satisfied *618with said appraisement shall have the right to appeal within thirty days to the orphans’ court of the proper county.” The time for…
2Cases cited2 opinions
- Shapley v. DiehlSupreme Court of Pennsylvania · 1902
- In re Estate of HandleySupreme Court of Pennsylvania · 1897
3Cited by6 opinions
- Jones EstateSupreme Court of Pennsylvania · 1957
- Reading Trust Co. Tax Assessment CaseSuperior Court of Pennsylvania · 1940
- Grove's EstatePennsylvania Orphans' Court, Philadelphia County · 1936
- Hoffman EstatePennsylvania Orphans' Court, Westmoreland County · 1956
- Monihan's EstatePennsylvania Orphans' Court, Philadelphia County · 1936
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