Legal Opinion

Knight's Estate

Supreme Court of Pennsylvania

Decided June 3, 1918No. Appeal, No. 58PublishedCited by 22 opinions

Appeal, No. 58, Jan. T., 1918, by Commonwealth, of Pennsylvania, from decree of O. C. Philadelphia Co., Oct. T., 1917, No. 349, dismissing exception to adjudication in Estate of T. Morris Knight, deceased. Exceptions to the adjudication.

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Appeal, No. 58, Jan. T., 1918, by Commonwealth, of Pennsylvania, from decree of O. C. Philadelphia Co., Oct. T., 1917, No. 349, dismissing exception to adjudication in Estate of T. Morris Knight, deceased. Exceptions to the adjudication. The facts appear in the following opinion of Gest, J., sur the Commonwealth’s exception- to the adjudication: The testator died October 6,1916, so that his estate is subject to the tax imposed by the Act of Congress approved September 8, 1916, and the entire estate is also subject to the collateral inheritance tax of this State. The Commonwealth claims that…

1Opinion of the Court

Per Curiam,

The decree in this case is affirmed, at the cost of the Commonwealth, on the opinion of the learned court below disallowing its claim.

2Cited by22 opinions

  1. In Re Estate of MillerCalifornia Supreme Court · 1921
  2. State v. SpokaneWashington Supreme Court · 1922
  3. State v. AndersonWisconsin Supreme Court · 1919
  4. Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1922
  5. Poulsen v. HoffOregon Supreme Court · 1921

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