Lamberton's Estate
Superior Court of Pennsylvania
Appeal, No. 14, March T., 1909, by Benjamin P. Lamberton et al., trustees, from decree of O. C. Luzerne Co., No. 239 of 1907, dismissing appeal from collateral inheritance tax appraisement in Estate of Charles L. Lamberton, deceased. Appeal from collateral inheritance tax appraisement.
Read the full summary
Appeal, No. 14, March T., 1909, by Benjamin P. Lamberton et al., trustees, from decree of O. C. Luzerne Co., No. 239 of 1907, dismissing appeal from collateral inheritance tax appraisement in Estate of Charles L. Lamberton, deceased. Appeal from collateral inheritance tax appraisement. From the record it appeared that Charles L. Lamberton, the testator, died in November 26, 1906, domiciled in New York City, and owning a lot and building thereon erected in the city of Wilkes-Barre, Pennsylvania. This lot was sold by his executors for $11,000. On this sum a collateral inheritance tax of five…
1Opinion of the Court
Opinion by
Henderson, J.,
The question on which the decision in this case depends is whether there was a conversion of the testator’s real estate in Pennsylvania under the terms of his will. If a conversion took place the property is to be considered personal and would be assumed to be in the place of the decedent’s domicile: Vanuxem’s Est., 212 Pa. 315; Schoenberger’s Est., 221 Pa. 112. The presumption of law is against the fiction of conversion, but this presumption is repelled (a) where there is a positive direction to sell, or (b) where a sale is necessary to carry out the pro*551visions of the…
2Cases cited7 opinions
- Hunt's AppealsSupreme Court of Pennsylvania · 1884
- Fahnestock v. FahnestockSupreme Court of Pennsylvania · 1892
- Keim's EstateSupreme Court of Pennsylvania · 1902
- Vanuxem's EstateSupreme Court of Pennsylvania · 1905
- Shoenberger's EstateSupreme Court of Pennsylvania · 1908
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Edwards EstateSuperior Court of Pennsylvania · 1951
- Dieterich's EstatePennsylvania Orphans' Court, Philadelphia County · 1932