Legal Opinion
Bayer's Estate
Supreme Court of Pennsylvania
Decided March 23, 1942No. Appeal, 96PublishedCited by 32 opinions
1Opinion of the Court
Opinion by
Me. Justice Linn,
The question is whether amounts payable to a beneficiary under certain single-premium refund annuity contracts are subject to the inheritance tax. The learned court held the amounts were proceeds of policies of life insurance and therefore exempt.
William M. Bayer, a resident of the Commonwealth, died May 23, 1940, and left nine single-premium refund annuity contracts made with seven different insurance companies, bearing various dates from December 27, 1933, to April 26,1937, the total of the single premiums unrefunded being §37,080.84. There were some variations in…
2Cases cited12 opinions
- Commonwealth v. Metropolitan Life InsuranceSupreme Court of Pennsylvania · 1916
- Commonwealth v. Sunbeam Water Co.Supreme Court of Pennsylvania · 1925
- Riley v. WirthSupreme Court of Pennsylvania · 1933
- Entwistle v. Travelers InsuranceSupreme Court of Pennsylvania · 1902
- Irving Bank v. AlexanderSupreme Court of Pennsylvania · 1924
7 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Henderson EstateSupreme Court of Pennsylvania · 1959
- Estate of RoseSupreme Court of Pennsylvania · 1975
- Thaw EstateSuperior Court of Pennsylvania · 1948
- Estate of Frederick v. FrederickSupreme Court of New Hampshire · 1996
- The PEOPLE v. SchallererIllinois Supreme Court · 1957
27 more not listed; retrieve them via the Exa API.