Legal Opinion
Kritz Estate
Supreme Court of Pennsylvania
Decided December 29, 1956No. Appeal, 218PublishedCited by 41 opinions
1Opinion of the Court
Opinion by
Mr. Chief Justice Horace Stern,
Under the Transfer Inheritance Tax Act of June 20, 1919, P. L. 521, as amended, may a debt of the decedent be deducted in computing the tax even if it is not collectible from the testamentary estate nor enforceable against the property taxed? In our opinion the court below was correct in answering this question in the affirmative.
Florence S. Kritz, the decedent, died October 30, 1953. During her lifetime she had owned, together with her husband as tenants by the entireties, a property on Tyson Street, Philadelphia, subject to a mortgage on which, at…
2Cases cited9 opinions
- Cochrane's EstateSupreme Court of Pennsylvania · 1941
- Kershaw EstateSupreme Court of Pennsylvania · 1945
- Commissioner of Internal Revenue v. StraussCourt of Appeals for the Seventh Circuit · 1935
- Helvering v. Northwestern Nat. Bank & Trust Co. of MinneapolisCourt of Appeals for the Eighth Circuit · 1937
- Commissioner of Internal Revenue v. WindrowCourt of Appeals for the Fifth Circuit · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- O'ROURKE v. CommonwealthSupreme Court of Pennsylvania · 2001
- In Re Canvass of Absentee Ballots of Nov. 4, 2003 General ElectionSupreme Court of Pennsylvania · 2004
- Oliver v. City of PittsburghSupreme Court of Pennsylvania · 2011
- Commonwealth v. BavusaSupreme Court of Pennsylvania · 2003
- Sternlicht v. SternlichtSupreme Court of Pennsylvania · 2005
36 more not listed; retrieve them via the Exa API.