Legal Opinion

Commonwealth v. Johnston

Pennsylvania Court of Common Pleas, Dauphin County

Decided April 25, 1922No. Commonwealth Docket, 1921, No. 5Published

1Opinion of the Court

Haegest, P. J.,

This is an appeal from an appraisement by the Auditor General for the purpose of ascertaining the amount of the transfer inheritance tax imposed by law on property belonging to the estate of William A. Johnston, deceased. A stipulation was filed to dispense with a trial by jury, pursuant to the Act of April 22, 1874, P. L. 109.

Facts.

The facts, which have been agreed upon, we find to be as follows:

1. William A. Johnston, late of Richmond County, State of New York, died Jan. 14, 1920, having made a will, which was duly admitted to probate in the *112Surrogate’s Court of said Richmond…

2Cases cited4 opinions

  1. Neiler & Warren v. KelleySupreme Court of Pennsylvania · 1871
  2. Commonwealth v. Westinghouse Air-Brake Co.Supreme Court of Pennsylvania · 1915
  3. People's Bank v. KurtzSupreme Court of Pennsylvania · 1882
  4. United States Radiator Corp. v. StateAppellate Division of the Supreme Court of the State of New York · 1912

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