Legal Opinion

Schofield Estate

Pennsylvania Orphans' Court, Warren County

Decided April 13, 1959No. 6Published

1Opinion of the Court

Flick, P. J.,. . . The record in this case discloses the following pertinent facts: Clare B. Schofield died a resident of Warren County, on August 20, 1943. Her will . . . named her son, Lemuel Braddock Schofield, executor and trustee. . . .

The manner in which the estate was administered by the executor is one of the minor mysteries revealed by the facts before the court. He paid an estimated transfer inheritance tax at two percent due the Commonwealth, three months from the date of death, to obtain discount, but it was not until April 4, 1946, that his inventory and appraisement, showing a…

2Cases cited5 opinions

  1. In Re the Accounting of SchorerNew York Court of Appeals · 1936
  2. United States v. WeisburnDistrict Court, E.D. Pennsylvania · 1943
  3. Appeal of KeyserSupreme Court of Pennsylvania · 1889
  4. In re the Estate of BeckerNew York Supreme Court · 1940
  5. United States v. SaxeDistrict Court, D. Massachusetts · 1958

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