Commonwealth v. Duffield
Supreme Court of Pennsylvania
In error from the Common Pleas of Cumberland. Special verdict. Alexander McDonald, a citizen of Baltimore, Md., by his will proved there in 1836, directed “ that my executors and trustees, hereinafter named, set apart the sum of twenty thousand dollars out of my estate, and that they pay the interest and income thereof annually, or oftener, to my sister Margaret McDonald, during the term of her natural life, for her comfortable maintenance and support; and I authorize and…
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In error from the Common Pleas of Cumberland. Special verdict. Alexander McDonald, a citizen of Baltimore, Md., by his will proved there in 1836, directed “ that my executors and trustees, hereinafter named, set apart the sum of twenty thousand dollars out of my estate, and that they pay the interest and income thereof annually, or oftener, to my sister Margaret McDonald, during the term of her natural life, for her comfortable maintenance and support; and I authorize and empower my said sister to give, bequeath, and dispose of one-half of ¿he said principal sum itself, to wit: Ten thousand…
1Opinion of the CourtGibson, C. J.
The enjoyment of this legacy by the immediate *279legatee was expressly limited to.her lifetime, and she consequently took a particular interest in it, joined to a power of appointment at her death. Had it been bequeathed to her by an inhabitant of Pennsylvania, it would have been taxable as her property when she received it, and payment of the tax would not have been deferred till her death; but the testator was an inhabitant of Maryland, and the statute imposes no tax on a legacy brought here from abroad. But money appointed by will under a general power to appoint for any purpose, is held by…
2Cited by27 opinions
- Davis v. MitchellCourt of Appeals of Tennessee · 1943
- Huddy's EstateSupreme Court of Pennsylvania · 1912
- Kates's EstateSupreme Court of Pennsylvania · 1925
- Northwestern Masonic Aid Ass'n v. JonesSupreme Court of Pennsylvania · 1893
- Leser v. BurnetCourt of Appeals for the Fourth Circuit · 1931
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