Fosselman's Appeal
Supreme Court of Pennsylvania
Appeal of Isabella Fosselman from the decree of the Or-' phans’ Court of Mifflin County, in the matter of the assessment of collateral inheritance tax on the estate of Elizabeth Fosselman, deceased. Elizabeth Fosselman died in January, 1880, leaving a last will and testament dated July 17th, 1878. In it she made certain devises and bequests to her niece, Isabella Fosselman, who lived with her.
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Appeal of Isabella Fosselman from the decree of the Or-' phans’ Court of Mifflin County, in the matter of the assessment of collateral inheritance tax on the estate of Elizabeth Fosselman, deceased. Elizabeth Fosselman died in January, 1880, leaving a last will and testament dated July 17th, 1878. In it she made certain devises and bequests to her niece, Isabella Fosselman, who lived with her. The appraisers of her estate found an envelope on which was indorsed in her handwriting : “ Dear Bella: This is for you to open.” Inside of the envelope was the note of a third person fur $2000, and a…
1Opinion of the Court
— Per Curiam:
The original appraisement did not decide against the liability of the appellant to collateral inheritance tax as respects the alleged gift or assignment for value, but suspended a decision because the matter was in dispute. When it was afterwards settled that the *241gift or assignment was a testament, he then decided that it was subject to the tax. The limitation only began to run from the last date.
Decree affirmed and appeal dismissed at the costs of the appellant.
2Cited by1 opinion
- Estate of MoneypennySupreme Court of Pennsylvania · 1897