Gruner's Estate
Supreme Court of Pennsylvania
Appeal, No. 224, Jan. T., 1921, by Francis P. Garran, alien property custodian, from decree of O. C. Phila. Co., Oct. T., 1919, No. 872, dismissing exceptions to adjudication, in estate of John Henry Gruner, deceased. Exceptions to adjudication of Gest, J. The opinion of the Supreme Court states the facts. The court in an opinion by Henderson, J., 29 Pa. Dist. R. 1095, dismissed the exceptions.
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Appeal, No. 224, Jan. T., 1921, by Francis P. Garran, alien property custodian, from decree of O. C. Phila. Co., Oct. T., 1919, No. 872, dismissing exceptions to adjudication, in estate of John Henry Gruner, deceased. Exceptions to adjudication of Gest, J. The opinion of the Supreme Court states the facts. The court in an opinion by Henderson, J., 29 Pa. Dist. R. 1095, dismissed the exceptions. Francis P. Garran, alien property custodian, claimant of shares of residuary alien enemies, appealed. Errors assigned were dismissal of exceptions, quoting them.
1Opinion of the Court
Opinion by
Mr. Justice Kephart,
The primary fund for the payment of debts, legacies, and annuities is the personal estate of the testator. A testator may direct otherwise, and it is sufficient to exonerate the personalty from this burden, and impose it on the realty, if it appears by necessary implication that he so intended: Crone’s App., 103 Pa. 571. Such intention must generally be found within the will, and, where there is this internal evidence, it may be amplified by circumstances outside the will. The rule originally held personalty not exempt unless it appeared from the whole…
2Cases cited4 opinions
- Davidson, Exrx. v. BrightSupreme Court of Pennsylvania · 1920
- Case of Walker's EstateSupreme Court of Pennsylvania · 1832
- Crone's AppealSupreme Court of Pennsylvania · 1883
- Eavenson's AppealSupreme Court of Pennsylvania · 1877
3Cited by3 opinions
- Estate of Short v. CommissionerUnited States Tax Court · 1977
- Estate of Short v. CommissionerUnited States Tax Court · 1977
- Lagomarsino's EstatePennsylvania Orphans' Court, Philadelphia County · 1923