Commonwealth v. Hackett
Supreme Court of Pennsylvania
Weits of error to the Court of Common Pleas of Northampton county: Of January Term 1883, Nos. 214 and 219. Case stated, wherein the Commonwealth of Pennsylvania was plaintiff, and Mary M. Hackett and Joseph Hackett were defendants. The question of law was whether, upon the death of George H. Barnet, collateral inheritance tax was payable on certain property to which his sister, Mrs. Hackett, became entitled.
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Weits of error to the Court of Common Pleas of Northampton county: Of January Term 1883, Nos. 214 and 219. Case stated, wherein the Commonwealth of Pennsylvania was plaintiff, and Mary M. Hackett and Joseph Hackett were defendants. The question of law was whether, upon the death of George H. Barnet, collateral inheritance tax was payable on certain property to which his sister, Mrs. Hackett, became entitled. And this involved the further questions whether under a certain deed of trust executed by George H. Barnet in his lifetime his mother Elizabeth Barnet took a vested or a contingent…
1Opinion of the CourtJustice Sterrett
The question submitted to the court below, in the case stated, is whether, upon the facts therein recited, the trust estate of George H. Barnet, or any part thereof, is subject to the payment of collateral inheritance tax.
The net valuation of the estate is $28,559.81, including a house and lot valued at $18,741,85. It was claimed, on behalf of the Commonwealth, that, by virtue of the deed executed by George H. Barnet, the property, which was the subject of the trust thereby created, passed directly upon his decease to his sister, the defendant below. On the other hand, she contended that,…
2Cases cited1 opinion
- Roney v. StiltzSupreme Court of Pennsylvania · 1840
3Cited by2 opinions
- Fleck v. Harmstad, KingsleySupreme Court of Pennsylvania · 1931
- Miller v. Boyd, Pennsylvania Court of Common Pleas, Philadelphia County1925