Countess de Noailles' Estate
Supreme Court of Pennsylvania
Appeal, No. 325, Jan. T., 1912, by the Commonwealth of Pennsylvania, from decree of O. C. Phila. Co., April T., 1911, No. 739, dismissing exceptions to adjudication in Estate of Anna Maria Helena (Countess de Noailles) deceased. Exceptions to adjudication. The facts are stated in the opinion of the Supreme Court. Errors assigned were in dismissing exceptions to adjudication.
1Opinion of the Court
Opinion by
Mr. Justice Brown,
The domicile of the decedent at the time of her death was in Prance. She was a widow and left no lineal descendant. She owned real estate in this state which was appraised at $17,500, and, as there was no conversion of it into personalty by the terms of her will, its liability to collateral inheritance tax was conceded. In 1853 she placed a certain fund in the hands of trustees in the city of Philadelphia, and when she died it was held by their successors. Seven-eighths of it represented accumulations, and the whole of it consisted of bonds, mortgages and…
2Cases cited4 opinions
- Lines's EstateSupreme Court of Pennsylvania · 1893
- Small's EstateSupreme Court of Pennsylvania · 1892
- Lewis's EstateSupreme Court of Pennsylvania · 1902
- Shoenberger's EstateSupreme Court of Pennsylvania · 1908
3Cited by16 opinions
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- State ex rel. Graff v. Probate CourtSupreme Court of Minnesota · 1915
- Long v. Tradesmens Natl. B. T. Co.Superior Court of Pennsylvania · 1932
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of North Carolina · 1924
- Easby's EstateSupreme Court of Pennsylvania · 1925
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