Estate of Coxe
Supreme Court of Pennsylvania
Appeal, No. 99, Jan. T., 1899, by Eckley B. Coxe et al., from decree of O. C. Luzerne Co., No. 198, of 1895, confirming tbe report of appraiser of collateral inheritance tax. Appeal from appraisement of collateral inheritance tax. Darte, P. J., found the facts and conclusions of law as follows : EACTS.
Read the full summary
Appeal, No. 99, Jan. T., 1899, by Eckley B. Coxe et al., from decree of O. C. Luzerne Co., No. 198, of 1895, confirming tbe report of appraiser of collateral inheritance tax. Appeal from appraisement of collateral inheritance tax. Darte, P. J., found the facts and conclusions of law as follows : EACTS. We make the following findings of fact: (1) Eckley B. Coxe, decedent, died testate ‘ at Drifton, Luzerne county, on May 13, 1895; (2) he appointed Alexander B. Coxe and Henry B. Coxe his executors, to whom letters testamentary issued on May 23, 1895; (3) he devised his entire estate to said…
1Opinion of the Court
Quinton by
Mb. Justice Gbeen,
The entire contention in this case arises upon the reading of the 3d section of the Act of May 6, 1887, P. L. 79. In another form the cause was before us in Coxe’s Appeal, 181 Pa. 369, and an interpretation was then announced which is very material to the disposition of the present controversy. In that case it was contended on behalf of the commonwealth that the executors were the proper persons to make payment of the collateral inheritance tax upon all of the estate which was given by the will to collaterals, but not to take effect until after the death of the…
2Cases cited4 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
- Estate of CoxeSupreme Court of Pennsylvania · 1897
3Cited by22 opinions
- Shugars v. Chamberlain Amusements Enterprises, Inc.Supreme Court of Pennsylvania · 1925
- Jewell's EstateSupreme Court of Pennsylvania · 1912
- Estate of MossSuperior Court of Pennsylvania · 1923
- Pickering EstateSupreme Court of Pennsylvania · 1963
- Youngblood's EstateSuperior Court of Pennsylvania · 1935
17 more not listed; retrieve them via the Exa API.