Legal Opinion
McLure Appeal
Supreme Court of Pennsylvania
Decided May 26, 1943No. Appeal, 154PublishedCited by 22 opinions
1Opinion of the Court
Opinion by
Mr. Justice Linn,
Appellant, residuary beneficiary under her husband’s will, complains of an order dismissing her appeal from the transfer inheritance tax appraisement of certain property.
The Act of June 20, 1919, P. L. 521, 72 PS section 2301, as amended, imposes a tax on the clear value of property transferred, inter alia, by will. The nature of the transfer tax was recently considered in Tack’s Estate, 325 Pa. 545, 191 A. 155.
The property is 7,500 shares of the capital stock of E. J. Lavino & Company. The company was engaged in importing manganese and chrome ore, and in…
2Cases cited19 opinions
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- Tack's EstateSupreme Court of Pennsylvania · 1937
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- Lomb v. SugdenCourt of Appeals for the Second Circuit · 1936
- Commissioner of Internal Revenue v. BenselCourt of Appeals for the Third Circuit · 1938
14 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Schroeder v. ZinkSupreme Court of New Jersey · 1950
- Moffett EstateSupreme Court of Pennsylvania · 1952
- Grell v. KellyNew Jersey Superior Court Appellate Division · 1944
- In Re Estate of CowlesWashington Supreme Court · 1950
- Dellone AppealSupreme Court of Pennsylvania · 1943
17 more not listed; retrieve them via the Exa API.