Legal Opinion

Hildebrand's Estate

Supreme Court of Pennsylvania

Decided July 17, 1918No. Appeal, No. 17PublishedCited by 19 opinions

Appeal, No. 17, Jan. T., 1918, by Commonwealth of Pennsylvania from decree of O. C. Lancaster Co., October T., 1917, No. 7, sustaining appeal from appraisement in Estate of Isaac W. Hildebrand, deceased. Appeal from direct inheritance tax appraisement.

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Appeal, No. 17, Jan. T., 1918, by Commonwealth of Pennsylvania from decree of O. C. Lancaster Co., October T., 1917, No. 7, sustaining appeal from appraisement in Estate of Isaac W. Hildebrand, deceased. Appeal from direct inheritance tax appraisement. The facts appear from the following opinion by Smith, P. J.: “For the imposition and collection of certain inheritance taxes” an enactment was approved July 11, 1917, (P. L. 832). Concisely, it provides that, “All estates ......passing from any person......either by will or under the intestate laws of this Commonwealth...... are......subject to…

1Opinion of the Court

Per Curiam,

This appeal is dismissed, at the costs of the Commonwealth, on the opinion of the learned court below disallowing its claim.

2Cited by19 opinions

  1. Bell's EstateSuperior Court of Pennsylvania · 1939
  2. Davies' EstateSuperior Court of Pennsylvania · 1941
  3. Abrahams, Adrx. v. Wilson, MayorSuperior Court of Pennsylvania · 1938
  4. Stokes EstateSuperior Court of Pennsylvania · 1950
  5. Crawford's EstateSuperior Court of Pennsylvania · 1922

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