Burkhart's Estate
Superior Court of Pennsylvania
Appeal, No. 21, March T., 1904, by H. N. Bowman, from decree of O. C. Cumberland Co., dismissing exceptions to auditor’s report in estate of John M. Burkhart. Exceptions to report of F. E. Beltzhoover, Esq., auditor. The opinion of the Superior Court states the case. ."Errors assigned were (1) in appointing an auditor to make the apportionment; (2) in imposing the costs of the audit upon the commonwealth.
1Opinion of the Court
Opinion by
Smith, J.,
The error in this case began with the appraisement. Section 12 of the Act of May 6, 1887, P. L. 79, directing the appointment of appraisers “ to fix the value of estates subject to collateral inheritance tax,” provides that “it shall be the duty of such appraiser to make a fair and conscionable appraisement of such estates, and it shall 'further be the duty of such appraiser to assess and fix the cash value of all annuities and life estates growing out of such estates.” In the case before us, the appraiser merely made an appraisement, in gross, of the property subject to…
2Cited by3 opinions
- Youngblood's EstateSuperior Court of Pennsylvania · 1935
- Montgomery's EstateSuperior Court of Pennsylvania · 1916
- In Re Estate of T.I. CraneSuperior Court of Pennsylvania · 1933