Small's Estate
Supreme Court of Pennsylvania
Held, that the bill value of the testator’s interest in the limited partnership association was subject to the payment of the collateral inheritance tax. Appeals, Nos. 247, 248, Jan. T., • 1892, by W. Latimer Small et al., and The Commonwealth of Pennsylvania, from decree of O. C. York Co., in estate of Geo. Small, deceased. Appeal from valuation and appraisement of real and personal property for purposes of collateral inheritance tax; and case-stated.
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Held, that the bill value of the testator’s interest in the limited partnership association was subject to the payment of the collateral inheritance tax. Appeals, Nos. 247, 248, Jan. T., • 1892, by W. Latimer Small et al., and The Commonwealth of Pennsylvania, from decree of O. C. York Co., in estate of Geo. Small, deceased. Appeal from valuation and appraisement of real and personal property for purposes of collateral inheritance tax; and case-stated. The facts appear by the opinion of the Supreme Court. The opinion of the court below, after stating the facts, was •as follows, by Bittenger,…
1Opinion of the Court
Opinion by
Mb. Justice Sterbett,
All the facts, bearing upon the questions involved in this contention, are fully presented in the case-stated for the opinion of the court below, and hence a detailed reference to them is unnecessary.
It appears that the testator, George Small, a citizen of Maryland and resident of Baltimore, at and before the time of his decease in April, 1891, owned a large amount of real estate, some personal property and a one third interest in the limited partnership association of “P. A. & S. Small, Limited,” located in York county, Pa. That association was formed in May,…
2Cases cited2 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Orcutt's AppealSupreme Court of Pennsylvania · 1881
3Cited by18 opinions
- State ex rel. Graff v. Probate CourtSupreme Court of Minnesota · 1915
- State Board of Equalization v. FallMontana Supreme Court · 1948
- Countess de Noailles' EstateSupreme Court of Pennsylvania · 1912
- Estate of Weaver v. StateSupreme Court of Iowa · 1900
- In re Osgood's EstateUtah Supreme Court · 1918
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