Hostetter's Estate
Supreme Court of Pennsylvania
Appeals, Nos. 16 and 17, Oct. T., 1920, by Anson W. Burchard, Executor, from decrees of O. O. Allegheny Co., March T., 1919, Nos. 173 and 256, allowing claims of the Commonwealth of Pennsylvania for direct inheritance tax in estates of Theodore R. Hostetter, Jr., a minor, and Rosetta R. Hostetler, deceased. Exceptions to adjudication. The court dismissed the exceptions and awarded to the Commonwealth the amount of the claim for the direct inheritance tax.
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Appeals, Nos. 16 and 17, Oct. T., 1920, by Anson W. Burchard, Executor, from decrees of O. O. Allegheny Co., March T., 1919, Nos. 173 and 256, allowing claims of the Commonwealth of Pennsylvania for direct inheritance tax in estates of Theodore R. Hostetter, Jr., a minor, and Rosetta R. Hostetler, deceased. Exceptions to adjudication. The court dismissed the exceptions and awarded to the Commonwealth the amount of the claim for the direct inheritance tax. Anson W. Burchard, executor of Theodore R. Host’etter, Jr., under a will valid by the laws of New York, appealed. Errors assigned were the…
1Opinion of the Court
Opinion by
Mr. Justice Frazer,
We have two appeals from decrees in two separate proceedings allowing claims of the Commonwealth of Pennsylvania for direct inheritance tax on property held in Pennsylvania by a guardian and trustee for the benefit of a nonresident minor who died before reaching his majority.
The property out of which the tax is claimed was derived from two sources, the first through Theodore Hostetter, Sr., a resident of Pennsylvania, who died in 1902, intestate, leaving as his sole heirs a widow and two children. D. Herbert Hostetter, a brother of decedent, was appointed guardian…
2Cases cited8 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Lines's EstateSupreme Court of Pennsylvania · 1893
- Small's EstateSupreme Court of Pennsylvania · 1892
- Countess de Noailles' EstateSupreme Court of Pennsylvania · 1912
- Lewis's EstateSupreme Court of Pennsylvania · 1902
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Easby's EstateSupreme Court of Pennsylvania · 1925
- Johnson's EstateSupreme Court of Pennsylvania · 1939
- Commonwealth v. First Pennsylvania Banking & Trust Co., Pennsylvania Court of Common Pleas, Dauphin County1961
- Hess TrustPennsylvania Orphans' Court, Lancaster County · 1948
- Hogg's EstatePennsylvania Orphans' Court, Allegheny County · 1924
1 more not listed; retrieve them via the Exa API.