Myrtetus's Estate
Superior Court of Pennsylvania
Appeal, No. 333, Oct. T., 1917, by Matthias Troutt et al., from decree of O. C. Philadelphia Co., Jan. T., 1900, No. 394, sustaining exceptions .to adjudication in Estate of William R. Myrtetus, deceased. Exceptions to adjudication. Prom the record it appeared that the testator died June 6, 1891. By his will he gave the net income of his estate to his wife during widowhood, and upon her death or remarriage to his executors as trustees for certain charities.
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Appeal, No. 333, Oct. T., 1917, by Matthias Troutt et al., from decree of O. C. Philadelphia Co., Jan. T., 1900, No. 394, sustaining exceptions .to adjudication in Estate of William R. Myrtetus, deceased. Exceptions to adjudication. Prom the record it appeared that the testator died June 6, 1891. By his will he gave the net income of his estate to his wife during widowhood, and upon her death or remarriage to his executors as trustees for certain charities. Testator’s widow died May 10, 1899, and on January 31, 1916, an appraisement for Collateral Inheritance Tax on real estate passing under…
1Opinion of the Court
Opinion by
Trexler, J.,
William R. Myrtetus- died June 6, 1891. In his will he gave the income of his estate to his wife for life. She died May 10, 1899. January 31, 1916, a collateral inheritance tax appraisement was made and upon the tax at that date, interest was added at the rate of twelve per cqnt. per annum from the date of the widow’s death.
Two questions are raised, 1. Is there a presumption of payment arising by reason of the lapse of time? 2. If not, what is the rate of interest, if any, to be charged?
If the tax was due .at the death of the testator twenty years having passed since…
2Cases cited7 opinions
- Stewart's EstateSupreme Court of Pennsylvania · 1892
- Ash's EstateSupreme Court of Pennsylvania · 1902
- Jewell's EstateSupreme Court of Pennsylvania · 1912
- Estate of CoxeSupreme Court of Pennsylvania · 1899
- Appeal of MellonSupreme Court of Pennsylvania · 1887
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Frey's EstateSupreme Court of Pennsylvania · 1941
- Bute EstateSupreme Court of Pennsylvania · 1946
- Kelley EstatePennsylvania Orphans' Court, Philadelphia County · 1955
- Monroe's EstatePennsylvania Orphans' Court, Philadelphia County · 1923