Legal Opinion

Kerr's Estate

Supreme Court of Pennsylvania

Decided January 22, 1894No. Appeal, No. 10PublishedCited by 14 opinions

Appeal, No. 10, Jan. T., 1894, by the Commonwealth, from decree of O. C. Phila. Co., April T., 1890, No. 101, on appeal from assessment of collateral inheritance tax, in estate of Mary J. Kerr, deceased. Appeal from assessment of collateral inheritance tax. From the record it appeared that Elizabeth S. Palmer died Sept. 25, 1886, leaving a will, which was duly admitted to probate, by which she left all her property to Mary Jane Kerr, a friend.

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Appeal, No. 10, Jan. T., 1894, by the Commonwealth, from decree of O. C. Phila. Co., April T., 1890, No. 101, on appeal from assessment of collateral inheritance tax, in estate of Mary J. Kerr, deceased. Appeal from assessment of collateral inheritance tax. From the record it appeared that Elizabeth S. Palmer died Sept. 25, 1886, leaving a will, which was duly admitted to probate, by which she left all her property to Mary Jane Kerr, a friend. The heirs at law and next of kin of Mrs. Palmer thereupon began proceedings to contest her will. Mrs. Kerr died in the meantime, and the contest was…

1Opinion of the Court

Pee Curiam,

We deem it unnecessary to add anything to what has been so well said by the learned judge who delivered the opinion of the orphans’ court. For reasons given by him we think the decree should not be disturbed.

Decree affirmed and appeal dismissed with costs to be paid by appellant.

2Cited by14 opinions

  1. English v. CrenshawTennessee Supreme Court · 1908
  2. In re the Estate of WellsSupreme Court of Iowa · 1909
  3. Cochran's Ex'or and Trustee v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1931
  4. In re Estate of CurtisSupreme Court of Vermont · 1915
  5. Hawley's EstateSupreme Court of Pennsylvania · 1906

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