Legal Opinion

Stewart's Appeal

Supreme Court of Pennsylvania

Decided February 6, 1884PublishedCited by 3 opinions

Appeal from the Orphans’ Court of Fayette county: Of July Term 1883, No. 203. This, was an appeal by Elizabeth Stewart, widow of Andrew Stewart, deceased, from a decree of said court confirming the report of an auditor appointed to distribute the balance of the estate of the said decedent, appearing by the account of his executor.

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Appeal from the Orphans’ Court of Fayette county: Of July Term 1883, No. 203. This, was an appeal by Elizabeth Stewart, widow of Andrew Stewart, deceased, from a decree of said court confirming the report of an auditor appointed to distribute the balance of the estate of the said decedent, appearing by the account of his executor. The auditor (D. M. Hertzog, Esq.) found the following facts: Andrew Stewart died testate, on July 16, 1872. His will was duly proved, and letters testamentary granted to his widow, Elizabeth Stewart, and his son, D. S. Stewart, on August 17, 1872; Elizabeth Stewart,…

1Opinion of the CourtJustice Gordon

The mutual accounts and dealings which will save a balance on either side from the bar of the Statute of Limitations, must be those between the accounting parties, and the whole transaction must be of such a character as to raise a legal presumption that the accounts are intended to apply to the payT ment or extinguishment of each other, and thus, like payments on a note, operate as an acknowledgment of the precedent indebtedness: Van Swearingen v. Harris, 1 W. & S., 356. But running accounts with a partner, though he be a surviving partner, and as such has the collection of the partnership…

2Cases cited1 opinion

  1. Van Swearingen v. HarrisSupreme Court of Pennsylvania · 1841

3Cited by3 opinions

  1. Hudson v. HudsonSuperior Court of Pennsylvania · 1902
  2. McCahan v. SmithSuperior Court of Pennsylvania · 1899
  3. Radenbach's EstateSuperior Court of Pennsylvania · 1913

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