Dolan's Estate
Supreme Court of Pennsylvania
Appeal, No. 226, Jan. T., 1924, by the Commonwealth, from decree of O. C. Phila. Co., April T., 1921, No. 471, dismissing exceptions to adjudication, in estate of Sarah. Brooke Dolan. Exceptions to adjudication.
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Appeal, No. 226, Jan. T., 1924, by the Commonwealth, from decree of O. C. Phila. Co., April T., 1921, No. 471, dismissing exceptions to adjudication, in estate of Sarah. Brooke Dolan. Exceptions to adjudication. From the record it appeared that on May 22, 1908, Sarah Brooke Dolan executed a deed of trust to the Fidelity Trust Company, assigning and transferring certain designated securities “and all the assets which may be hereafter assigned and delivered to said trustee, its successors and assigns, by the said Sarah Brooke Dolan, upon a written direction to hold upon the trusts herein…
1Opinion of the Court
Opinion by
Mr. Justice Kephart,
Sarah Brooke Dolan, in 1908, by deed conveyed to the Fidelity Trust Company certain securities in trust for the benefit of her three sons for life, with remainders over. The relevant facts will be found in the reporter’s notes. The settlor did not revoke, add to, alter or amend the trust during her lifetime, or change the trustee or add to the principal. She died in 1920.
The life estates of the three sons were appraised as of the date of the death of Mrs. Dolan, and a tax of two per cent was imposed thereon. Exceptions attacking the validity of the tax were heard…
2Cases cited19 opinions
- Jones v. CliftonSupreme Court of the United States · 1880
- Estate of SmithPennsylvania Orphans' Court, Philadelphia County · 1891
- Dickerson's AppealSupreme Court of Pennsylvania · 1887
- Lines v. Lines, Pennsylvania Court of Common Pleas, Northampton County1891
- Windolph v. Girard Trust Co.Supreme Court of Pennsylvania · 1914
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3Cited by84 opinions
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Estate of MadisonCalifornia Supreme Court · 1945
- C. I. T. Corporation v. FlintSupreme Court of Pennsylvania · 1939
- Rynier EstateSupreme Court of Pennsylvania · 1943
- Beirne v. Continental-Equitable Title & Trust Co.Supreme Court of Pennsylvania · 1932
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