Swift's Estate
Pennsylvania Orphans' Court, Philadelphia County
Exceptions to decree sustaining appeal from assessment of collateral inheritance tax. O. C. Phila. Co., Jan. T., 1923, No. 555. The hearing judge, Gummey, J., said in his adjudication as follows: “There are two appeals before me and both raise the same question, namely, whether, in construing the will of Ellen T. Stockdale, the rule in Shelley’s Case is to be applied. The Register of Wills determined the question in the affirmative and assessed the tax accordingly.
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Exceptions to decree sustaining appeal from assessment of collateral inheritance tax. O. C. Phila. Co., Jan. T., 1923, No. 555. The hearing judge, Gummey, J., said in his adjudication as follows: “There are two appeals before me and both raise the same question, namely, whether, in construing the will of Ellen T. Stockdale, the rule in Shelley’s Case is to be applied. The Register of Wills determined the question in the affirmative and assessed the tax accordingly. “Ellen T. Stockdale died March 29, 1896, seized, inter alia, of premises-No. 926 South Street, Philadelphia, and of an undivided…
1Opinion of the Court
Gest, J.,
The judge who presided at the hearing of this appeal has fully recited the facts in his opinion, and has construed the will of Ellen T. Stockdale, by which was devised the real estate in dispute. We are of opinion that this devise is not governed by the rule in Shelley’s Case, and, consequently, the exceptions should be dismissed.
The learned counsel for the exceptant presented an able and elaborate argument, citing many cases which we do not consider it necessary to discuss, even if it were possible to do so within any reasonable limits, for we think that the intention of the…
2Cases cited6 opinions
- Taylor v. TaylorSupreme Court of Pennsylvania · 1870
- Robins v. QuinlivenSupreme Court of Pennsylvania · 1875
- O'Rourke v. SherwinSupreme Court of Pennsylvania · 1893
- Belcher's EstateSupreme Court of Pennsylvania · 1905
- Estate of MillerPennsylvania Orphans' Court, Somerset County · 1891
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