Arnold's Estate
Superior Court of Pennsylvania
Appeals, Nos. 153, 154 and 155, April T., 1924, from decree of O. C. Allegheny Co., June T., Í916, No. 176, dismissing exceptions to adjudication in the Estate of James T. Arnold, deceased. Exceptions to adjudication. Before Miller, P. J. The facts are stated in the following opinion of the court below: The question is, whether the estate of the decedent is liable for collateral inheritance tax.
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Appeals, Nos. 153, 154 and 155, April T., 1924, from decree of O. C. Allegheny Co., June T., Í916, No. 176, dismissing exceptions to adjudication in the Estate of James T. Arnold, deceased. Exceptions to adjudication. Before Miller, P. J. The facts are stated in the following opinion of the court below: The question is, whether the estate of the decedent is liable for collateral inheritance tax. At the audit of the account on July 10, 1916, at this number and term, $1,500 was suspended from distribution pending the determination of the question of the liability for tax. From that time nothing…
1Opinion of the Court
Opinion by
Henderson, J.,
It appears from satisfactory evidence that the deeds for the conveyance of the real estate, which is the subject of the tax claimed, remained in the possession of the grantor until his death. The evidence also supports the conclusion that the grantor received the beneficial interest of the property as long as he lived. The case is therefore within the provision of the statute which makes all property subject to the tax which is transferred by deed, etc., made or intended to take effect in possession or enjoyment after the death of the grantor. The right of the…
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