Miller v. Commonwealth
Supreme Court of Pennsylvania
Ebbob to Common Pleas, No. 1, of Allegheny county: Of October and November Term, 1885, No. 225. Debt by the Commonwealth against P. Harvey Miller and George Í). McGrew, executors of the last will of Daniel Richey, deceased, to recover collateral inheritance tax alleged to be due on account of the provisions of the said will.
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Ebbob to Common Pleas, No. 1, of Allegheny county: Of October and November Term, 1885, No. 225. Debt by the Commonwealth against P. Harvey Miller and George Í). McGrew, executors of the last will of Daniel Richey, deceased, to recover collateral inheritance tax alleged to be due on account of the provisions of the said will. In the court below the following case stated was filed: It is agreed by and between the Commonwealth of Pennsylvania, by Philip Hoerr, Register of Wills, etc., of Allegheny County, Pa., plaintiff, and George D. McGrew and P. H. Miller, executors of David Richey,…
1Opinion of the CourtJustice Green
The third clause of the will of David Richey is undoubtedly a positive and peremptory order to his executors to sell all of the real-estate in question in this ease. All of the numerous legacies which are given by the following clauses of the will are payable in money out of the proceeds of the property sold under the direction contained in the third clause. Under all the decisions it cannot be questioned that the third clause of the will operated a conversion of the residuary real estate into personalty efficacious from the moment of the testator’s death. But it is argued that the eighteenth…
2Cited by14 opinions
- Williamson's EstateSupreme Court of Pennsylvania · 1893
- In re Estate of HandleySupreme Court of Pennsylvania · 1897
- Commonwealth v. Presbyterian HospitalSupreme Court of Pennsylvania · 1926
- Lloyd's EstateSupreme Court of Pennsylvania · 1924
- West Virginia Pulp & Paper Co. v. MillerCourt of Appeals for the Fourth Circuit · 1909
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