Pennsylvania v. Ravenel
Supreme Court of the United States
This cage was brought up by writ of error from the Circuit , Court of the United States for the eastern district of Pennsyl- . vania. • It was an action brought by the State of Pennsylvania to recover the sum of $5,820.23, a collateral-inheritance tax, alleged to be due from the estate of Mrs. Kohne..
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This cage was brought up by writ of error from the Circuit , Court of the United States for the eastern district of Pennsyl- . vania. • It was an action brought by the State of Pennsylvania to recover the sum of $5,820.23, a collateral-inheritance tax, alleged to be due from the estate of Mrs. Kohne.. It was admitted,' that, unless her domicil was in Pennsylvania, the tax was not due. . . The following statement of facts was made by the counsel for the Commonwealth, with the exception of the'early history of Mrs. Kohne, which was this, according tt> the testimony of Mr. Pettigru: “ She was…
1Opinion of the CourtJustice Nelson
This is a writ of-error to the Circuit Court of the United States for the eastern district of Pennsylvania.
The action was brought by the State of Pennsylvania against the. defendant, executor of the late Mrs. Kohne, to recover the sum of $5,820.23, called a collateral-inheritance tax, assessed upon the personal estate of the testatrix. By the law of Pennsylvania, where the property of the deceased passes to his or her collateral heirs, or to strangers, either by the. law concerning intestate estates, or by will, it is made subject to a specific taxation for the benefit of the State. This tax…
2Cited by3 opinions
- Marks v. MarksU.S. Circuit Court for the District of Tennessee · 1896
- McCord v. RoseneWashington Supreme Court · 1905
- Pennsylvania v. RavenelSupreme Court of the United States · 1858