Appeal of Seibert
Supreme Court of Pennsylvania
Appeal from the Orphans’ Court of Blair county: Of July Term 1885, No. 19. Appeal of George M. Seibert and John Bradley, executors of the last will of Rev. James Bradley, deceased, from a decree of said court charging the estate of said James Bradley with collateral inheritance tax.
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Appeal from the Orphans’ Court of Blair county: Of July Term 1885, No. 19. Appeal of George M. Seibert and John Bradley, executors of the last will of Rev. James Bradley, deceased, from a decree of said court charging the estate of said James Bradley with collateral inheritance tax. The facts were as follows: James Bradley, a catholic priest at Newry, Pa., executed bis last will on December 1st, 1881, in which lie bequeathed the greater part of bis estate, consisting of bonds, stocks, etc., to certain of his collateral relatives and for religious and charitable purposes. Of this will lie…
1Opinion of the Court
The opinion of the Court was filed October 5th, 1885.
2Per curiam
— The intent of the testator is-to be deduced from the language of his will. An examination thereof clearly leads to the conclusion that its main purpose was to prevent his property from liability to a collateral inheritance tax. The property which he sought to transfer was not to take effect in enjoyment until after his death. This clearly subjects the property to a collateral inheritance tax under Section 1 of the Act of *3317 tb April, 1826. The deed executed by the testator on the 14th of August, 1882, did not change the time of enjoyment…
3Cited by10 opinions
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- Estate of Lamb v. MorrowSupreme Court of Iowa · 1908
- Spangler's EstateSupreme Court of Pennsylvania · 1924
- Todd's EstateSupreme Court of Pennsylvania · 1912
- Appeal of DuBoisSupreme Court of Pennsylvania · 1888
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