Legal Opinion

Young's Estate

Supreme Court of Pennsylvania

Decided October 13, 1902No. Appeal, No. 2PublishedCited by 11 opinions

Appeal, No. 2, May T., 1902, by Harry P. Young, from decree of O. C. Dauphin Co., overruling exceptions to auditor’s report in estate of James Young, deceased. Exceptions to report of John E. Fox, Esq., auditor. Before Simonton, P. J. From the record it appeared that the personal property of the estate amounted to 1263,136.77. There was also about 1,700 acres of real estate.

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Appeal, No. 2, May T., 1902, by Harry P. Young, from decree of O. C. Dauphin Co., overruling exceptions to auditor’s report in estate of James Young, deceased. Exceptions to report of John E. Fox, Esq., auditor. Before Simonton, P. J. From the record it appeared that the personal property of the estate amounted to 1263,136.77. There was also about 1,700 acres of real estate. Under an agreement with the heirs in whom the real estate had vested, the administrator carried on the business of farming. In his account which was prepared under advice of counsel, he mingled administration items with…

1Opinion of the Court

Opinion by

Mr. Justice, Potter,

The fourth assignment of error relates to the question of advancement. The auditor in this case proceeding upon the established principle that this is always a question of intention, has found from the evidence before him that the decedent charged his daughter with the value of the real estate conveyed to her, and thus created the relation of debtor and creditor between them. And that the debt thus created was barred by the statute of limitations. The orphans’ court confirmed this finding, and held that it was justified by the testimony. There was evidence from…

2Cases cited4 opinions

  1. Whelen's AppealSupreme Court of Pennsylvania · 1872
  2. Lloyd's EstateSupreme Court of Pennsylvania · 1876
  3. Stevenson's EstateSupreme Court of Pennsylvania · 1839
  4. In re Estate of LillySupreme Court of Pennsylvania · 1897

3Cited by11 opinions

  1. Gardner's EstateSupreme Court of Pennsylvania · 1936
  2. Grollman's EstateSupreme Court of Pennsylvania · 1922
  3. Audenried v. CommissionerUnited States Tax Court · 1956
  4. Moore's EstateSupreme Court of Pennsylvania · 1905
  5. Fidelity-Philadelphia Trust Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1954

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