Arbuckle's Estate
Supreme Court of Pennsylvania
Appeal, No. 211, Oct. T., 1915, by the Commonwealth of Pennsylvania, from decree of O. C. Allegheny Co., May T., 1913, No. 238, dismissing exceptions to decree in Estate of John Arbuckle, deceased. Appeal from appraisement of partner’s estate for purposes of collateral inheritance tax. Before Trimble, J. The facts appear in the opinion of the Supreme Court. The court vacated the appraisement. The Commonwealth appealed. Error assigned was the decree of the court.
1Opinion of the Court
Opinion by
Mr. Chief Justice Brown,
The claim of the Commonwealth for collateral inheritance tax against the estate of John Arbuckle, deceased, was disallowed on facts which were either admitted or found by the court below and not assigned as error on this appeal, and the only question for our determination is whether correct legal conclusions followed them, culminating in the decree appealed from. The decedent was a resident of the State of New York, and died in the City of Brooklyn March 27, 1912, intestate, unmarried and without issue, leaving to survive him as his only next of kin two…
2Cases cited9 opinions
- Kaufmann v. KaufmannSupreme Court of Pennsylvania · 1908
- Small's EstateSupreme Court of Pennsylvania · 1892
- Orcutt's AppealSupreme Court of Pennsylvania · 1881
- Countess de Noailles' EstateSupreme Court of Pennsylvania · 1912
- Longwell v. BentleySupreme Court of Pennsylvania · 1854
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Arbuckle's EstateSupreme Court of Pennsylvania · 1936
- Hull v. CommissionerUnited States Tax Court · 1962
- Easby's EstateSupreme Court of Pennsylvania · 1925
- Hostetter's EstateSupreme Court of Pennsylvania · 1920
- Hogg's EstatePennsylvania Orphans' Court, Allegheny County · 1924
2 more not listed; retrieve them via the Exa API.