Kirkpatrick's Estate
Supreme Court of Pennsylvania
Appeal, No. 107, Oet. T., 1922, by Commonwealth, from decree of O. C. Allegheny Co., Dec. T., 1921, No. 87, dismissing exceptions to adjudication in estate of Flora J. Kirkpatrick, deceased. Exceptions to adjudication. Before Miller, P. J. The opinion of the Supreme Court states the facts. Exceptions dimissed. Commonwealth appealed. Error assigned, inter alia, was decree, quoting it.
1Opinion of the Court
Opinion by
Mr. Justice Kephabt,
Flora Kirkpatrick died in 1920, domiciled in Pennsylvania. Her estate was subject to the transfer inheritance tax at the two per cent rate under section 2 of the Act of June 20, 1919, P. L. 521. Her real and personal estate was appraised at $1,125,948.58. A deduction of $29,711,47 was allowed for debts and administration expenses. The tax demanded by the Commonwealth amounted to $21,924.74. Appellees agreed to a direct1 tax of $20,800.49, but disputed the balance, $1,124.25. This latter figure represents the amount that would be chargeable at 2% against…
2Cases cited13 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Plummer v. ColerSupreme Court of the United States · 1900
- State v. AndersonWisconsin Supreme Court · 1919
8 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Dolan's EstateSupreme Court of Pennsylvania · 1924
- Tack's EstateSupreme Court of Pennsylvania · 1937
- Estate of WatkinsonCalifornia Supreme Court · 1923
- Frick's EstateSupreme Court of Pennsylvania · 1923
- Maginn's EstateSupreme Court of Pennsylvania · 1923
29 more not listed; retrieve them via the Exa API.