Commonwealth v. Stump
Supreme Court of Pennsylvania
Appeal from the decree of the Register’s Court of Allegheny county, in the matter of the assessment of collateral inheritance tax on the estate of Abraham Stump, deceased. Stump, the deceased, then an unmarried man, about the year 1833, employed Jane Pearson as his housekeeper. About a year afterwards she had a child of whom Stump was the acknowledged father, and who lived but about a year.
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Appeal from the decree of the Register’s Court of Allegheny county, in the matter of the assessment of collateral inheritance tax on the estate of Abraham Stump, deceased. Stump, the deceased, then an unmarried man, about the year 1833, employed Jane Pearson as his housekeeper. About a year afterwards she had a child of whom Stump was the acknowledged father, and who lived but about a year. Stump and his housekeeper occupied separate chambers from the time she came to live with him until about a year after the death of the child, when they commenced occupying the same chamber, and shortly…
1Opinion of the Court
The opinion of the court was delivered, by
Woodward, C. J.
In 1865 the register of Franklin county *135caused an appraisement to be made of the real and personal estate which the above defendants held under a devise from their father, and assessed it with a tax of $1262.50 under the Collateral Inheritance Tax Law, on the ground that the devisees were illegitimate sons of their father when the devise took effect. On appeal to the Register’s Court an issue was framed to try the legitimacy of the devisees, or, in other words, to try the question of fact, whether the parents were married before the…
2Cases cited1 opinion
- Hantz v. SealySupreme Court of Pennsylvania · 1814
3Cited by37 opinions
- Manfredi EstateSupreme Court of Pennsylvania · 1960
- Baker v. MitchellSuperior Court of Pennsylvania · 1940
- Estate of MurdockSuperior Court of Pennsylvania · 1927
- Craig's EstateSupreme Court of Pennsylvania · 1922
- McGrath's EstateSupreme Court of Pennsylvania · 1935
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