In re Estate of Handley
Supreme Court of Pennsylvania
Appeal, No. 66, Jan. T., 1897, by Henry W. Palmer et al., from decree of O. C. Lackawanna Co., No. 692, Series A., appraising estate for collateral tax. Appeal from appraisement for collateral inheritance tax. From the record it appeared that John Handley died on February 15, 1895, leaving a will by which he made various bequests to individuals and charities.
Read the full summary
Appeal, No. 66, Jan. T., 1897, by Henry W. Palmer et al., from decree of O. C. Lackawanna Co., No. 692, Series A., appraising estate for collateral tax. Appeal from appraisement for collateral inheritance tax. From the record it appeared that John Handley died on February 15, 1895, leaving a will by which he made various bequests to individuals and charities. He gave $250,000, to the city of Winchester, Virginia, for the purpose of founding a public library to be called “ The Handley Library.” His will continued as follows: “ Item. I direct and order that all of my personal property shall be…
1Opinion of the Court
Opinion by
Mr. Justice Mitchell,
The first and most important question in this case is the liability of testator’s lands in Virginia to assessment for collateral inheritance tax. The effort of a state to impose a tax which must in effect come out of land beyond its boundaries, however indirect or ingenious the mode of exaction, has always been a matter of very questionable jurisdiction. It is universally conceded that the tax cannot be laid directly, and nowhere is this rule stated more positively than in our own cases. See Bittinger’s Estate, 129 Pa. 338; Com. v. Coleman’s Admr., 52 Pa. 468;…
2Cases cited11 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- Williamson's EstateSupreme Court of Pennsylvania · 1893
- Miller v. CommonwealthSupreme Court of Pennsylvania · 1886
- Coleman's EstateSupreme Court of Pennsylvania · 1893
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- In re Estate of SanfordSupreme Court of Iowa · 1919
- Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Estate of Weaver v. StateSupreme Court of Iowa · 1900
- Billings's EstateSupreme Court of Pennsylvania · 1920
- Youngblood's EstateSuperior Court of Pennsylvania · 1935
19 more not listed; retrieve them via the Exa API.