Legal Opinion

Nead's Estate

Superior Court of Pennsylvania

Decided February 20, 1914No. Appeal, No. 60PublishedCited by 1 opinion

Appeal, No. 60, Oct. T., 1913, by Susannah E. Nead, from decree of O. C. Phila. Co., Oct. T., 1912, No. 353, dismissing exceptions to adjudication in Estate of William J. Nead, deceased. Exceptions to adjudication. The opinion of the Superior Court states the case. Error assigned was exceptions to adjudication. cited: Finnen’s Est., 196 Pa. 72; Swann’s Est., 30 W. N. C. 479. cited: Long’s Est., 22 Pa. Superior Ct. 370; Finnen’s Est., 196 Pa. 72.

1Opinion of the Court

Opinion by

Rice, P. J.,

The will of the testator contained this clause: “I direct my executor as soon as possible after my death to expend the sum of two thousand dollars free and clear of collateral inheritance tax for the purpose of having two thousand low masses read for the repose of my soul.” Upon the adjudication of the account of the executrix, the commonwealth claimed, and the auditing judge allowed, collateral inheritance tax upon $2,000 which the account showed had been paid for masses in accordance with the foregoing provision of the will. From the decree dismissing her exceptions…

2Cases cited6 opinions

  1. Orcutt's AppealSupreme Court of Pennsylvania · 1881
  2. Finnen's EstateSupreme Court of Pennsylvania · 1900
  3. Rhymer's AppealSupreme Court of Pennsylvania · 1880
  4. O'Donnell's EstateSupreme Court of Pennsylvania · 1904
  5. Long's EstateSuperior Court of Pennsylvania · 1903

1 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Harrigan EstatePennsylvania Orphans' Court, Philadelphia County · 1963

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