Legal Opinion
Paul's Estate
Pennsylvania Orphans' Court, Philadelphia County
Decided December 3, 1921No. 179Published
Appeal from the Register of Will’s assessment of inheritance tax. O. C. Phila. Co., July T., 1921, No. 179.
1Opinion of the Court
Gest, J.,
The facts are as follows: Rebecca Paul died July 7, 1921, leaving a will, dated July 13, 1920, admitted to probate shortly after her death at a date not stated in the pleadings, in which, inter alia, she provided:
“Item Three. I direct my Executrix hereinafter named to pay to my son-in-law N. McLean Seabrease the sum of Five Thousand Dollars ($5000) in full for all services rendered by him in the handling of my property, said sum to be accepted by him in full compensation.
“Item Four. All the above legacies shall be paid free and clear of inheritance tax, State or Federal, which shall…
2Cases cited11 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- Lines's EstateSupreme Court of Pennsylvania · 1893
- In re the Estate of StoneSupreme Court of Iowa · 1906
- In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
- Pepper's EstateSupreme Court of Pennsylvania · 1894
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