Legal Opinion

Billings's Estate

Supreme Court of Pennsylvania

Decided June 26, 1920No. 2; Appeal, No. 139PublishedCited by 14 opinions

Appeal, No. 139, Jan. T., 1920, by Gertrude Sears, a legatee, from decree of O. C. Tioga Co., Sept. T., 1916, No. 3, dismissing exceptions to auditor’s report in Estate of Sarah M. Billings. Exceptions to report of G. Mason Owlett, Esq., auditor. Before Smith, P. J., specially presiding. The opinion of the Supreme Court states the facts. The court dismissed the exceptions. Gertrude Sears, a legatee, appealed.

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Appeal, No. 139, Jan. T., 1920, by Gertrude Sears, a legatee, from decree of O. C. Tioga Co., Sept. T., 1916, No. 3, dismissing exceptions to auditor’s report in Estate of Sarah M. Billings. Exceptions to report of G. Mason Owlett, Esq., auditor. Before Smith, P. J., specially presiding. The opinion of the Supreme Court states the facts. The court dismissed the exceptions. Gertrude Sears, a legatee, appealed. Errors assigned were (1-8) dismissal of exceptions, and (9) decree, quoting them.

1Opinion of the Court

Opinion by

Mr. Justice Frazer,

Sarah M. Billings died December 8, 1912, leaving a will in which she gave her residuary estate to ten nephews and nieces by name to be paid them “One thousand dollars to each of them within one year after my decease. Two thousand to each of them, additional, three years after my decease, one-half of the share of each of the remainder to each of them at the end of six years from my decease and the balance going to each one *74ten years after my decease, provided that should any of my said nephews or nieces die before receiving their full share as herein willed without…

2Cases cited7 opinions

  1. Neel's EstateSupreme Court of Pennsylvania · 1916
  2. In re Estate of HandleySupreme Court of Pennsylvania · 1897
  3. Grim's AppealSupreme Court of Pennsylvania · 1885
  4. Safe Deposit & Trust Co. v. WoodSupreme Court of Pennsylvania · 1902
  5. Weinmann's EstateSupreme Court of Pennsylvania · 1909

2 more not listed; retrieve them via the Exa API.

3Cited by14 opinions

  1. Lilley's EstateSupreme Court of Pennsylvania · 1922
  2. Henderson v. Troy Bank & Trust Co.Supreme Court of Alabama · 1948
  3. Maris's EstateSupreme Court of Pennsylvania · 1930
  4. F. E. McGillick Co. v. CommissionerUnited States Tax Court · 1958
  5. Dreisbach EstateSupreme Court of Pennsylvania · 1956

9 more not listed; retrieve them via the Exa API.

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