Legal Opinion
Feitz Estate
Supreme Court of Pennsylvania
Decided January 16, 1961No. Appeal, 354PublishedCited by 28 opinions
1Opinion of the Court
Opinion by
Mr. Justice Benjamin R. Jones,
This appeal presents only one question: is the value of the statutory right to apply, after death, for the transfer of a restaurant liquor license, owned by decedent at the time of death, subject to inclusion as part of the decedent’s estate taxable for inheritance tax purposes?1
On January 16, 1959, Anna O. Feitz died testate, in Philadelphia. By her will she provided, inter alia: “Second: I give, devise and bequeath to Joseph Goldman, all my right, title and interest in and to the restaurant liquor license issued for premises 177 West Girard Avenue,…
2Cases cited13 opinions
- Tahiti Bar, Inc. Liquor License CaseSupreme Court of Pennsylvania · 1959
- Spankard's Liquor License CaseSuperior Court of Pennsylvania · 1939
- Cochrane v. SzpakowskiSupreme Court of Pennsylvania · 1946
- Kosco v. Hachmeister, Inc.Supreme Court of Pennsylvania · 1959
- In re Estate of BuckSupreme Court of Pennsylvania · 1898
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- In Re Daniel Nejberger, D/B/A Piccolo's Famous Pizza and Il Pastaio Pennsylvania Liquor Control BoardCourt of Appeals for the Third Circuit · 1991
- 1412 Spruce, Inc. v. Commonwealth, Pennsylvania Liquor Control BoardSupreme Court of Pennsylvania · 1984
- REDEVELOP. AUTH., PHILA. v. LiebermanSupreme Court of Pennsylvania · 1975
- 21 West Lancaster Corp. v. Main Line Restaurant, Inc.Court of Appeals for the Third Circuit · 1986
- Wilkes-Barre Independent Co. v. Newspaper Guild, Local 120Supreme Court of Pennsylvania · 1974
23 more not listed; retrieve them via the Exa API.