Commonwealth v. Coleman's Administrator
Supreme Court of Pennsylvania
This was an appeal by the Commonwealth from the decree of the Register’s Court of Lebanon county, fixing the amount of valuation for collateral inheritance tax on the estate of Robert W. Coleman, deceased.
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This was an appeal by the Commonwealth from the decree of the Register’s Court of Lebanon county, fixing the amount of valuation for collateral inheritance tax on the estate of Robert W. Coleman, deceased. Robert W. Coleman having died, and his estate passing collaterally, the appraiser valued his estate in Pennsylvania at $1,887,176.80, being real estate, and also his estate in New York, liable for tax, at $11,714.92, the estate there consisting of both real and personal estate, and the debts exceeding in amount the personal estate. The administrator of the decedent appealed from the…
1Opinion of the Court
The opinion of the court was delivered, June 20th 1866, by
Woodward, C. J.
The most material question upon this record is, whether the administrator of a decedent, where an estate is liable to the collateral inheritance tax, is. entitled to appeal from the valuation made by the register’s appraiser to the Register’s Court, in a case where the tax falls upon real - estate. There was no appeal in this case except by the administrator, and this1 the Register’s Court refused to strike off, held that it was well taken, and, after investigation of the estate, reduced the valuation from a million of…
2Cited by8 opinions
- In re Estate of HandleySupreme Court of Pennsylvania · 1897
- Estate of MoneypennySupreme Court of Pennsylvania · 1897
- Kelley's EstateSupreme Court of Pennsylvania · 1929
- Hartman's EstatePennsylvania Orphans' Court, Lancaster County · 1940
- Harris EstateYork County Orphans' Court · 1949
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