Legal Opinion
Lenherr Estate
Supreme Court of Pennsylvania
Decided January 24, 1974No. Appeal, No. 107PublishedCited by 7 opinions
1Opinion of the Court
Opinion by
Mr. Justice Nix,
The sole issue involved in this appeal is whether or not the West Virginia marriage of Sarah T. Lenherr to Leo A. Lenherr, the decedent, will be recognized in this Commonwealth for purposes of the marital exemp*227tion to the Transfer Inheritance Tax. See, Act of June 15, 1961, P. L. 373, Art. III, §311, 72 P.S. §2485-311. If their marriage is so recognized, property held in their joint names will pass from the decedent to Sarah Lenherr without the imposition of a Pennsylvania inheritance tax. The Commonwealth contends that the property should be taxed at the rate…
2Cases cited5 opinions
- Griffith v. United Air Lines, Inc.Supreme Court of Pennsylvania · 1964
- Loughran v. LoughranSupreme Court of the United States · 1934
- Estate of StullSupreme Court of Pennsylvania · 1898
- Maurer v. MaurerSuperior Court of Pennsylvania · 1948
- Estate of BirCalifornia Court of Appeal · 1948
3Cited by7 opinions
- Obergefell v. WymysloDistrict Court, S.D. Ohio · 2013
- Henry v. HimesDistrict Court, S.D. Ohio · 2014
- B. J. McAdams, Inc. v. BoggsDistrict Court, E.D. Pennsylvania · 1977
- Chlystek v. KaneCourt of Appeals for the Third Circuit · 1976
- Helen Chlystek v. Joseph Califano, Individually and in His Capacity as the Secretary of Health, Education and WelfareCourt of Appeals for the Third Circuit · 1979
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