Legal Opinion

Kittera's Estate

Supreme Court of Pennsylvania

Decided February 26, 1851PublishedCited by 19 opinions

This was an appeal from the decree of the Orphans’ Court, Philadelphia, upon the report of an auditor appointed to audit and settle the account of Harry Conrad, administrator de bonis non, with the will annexed, of Thomas Kittera, Esq., deceased, and to report distribution of the assets.

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This was an appeal from the decree of the Orphans’ Court, Philadelphia, upon the report of an auditor appointed to audit and settle the account of Harry Conrad, administrator de bonis non, with the will annexed, of Thomas Kittera, Esq., deceased, and to report distribution of the assets. The t,estator died on the 9th June, 1839. The fund for distribution exceeding $8000, arose out of the sheriff’s sale of real estate of the decedent, situate at the corner of 2d and Pine streets, Philadelphia, sold by virtue of proceedings on a mortgage executed by Mr. Kittera. After paying the mortgage debt,…

1Opinion of the Court

The opinion of the court was delivered by

Lewis, J.

By the Act of 29th March, 1832, the Orphans’ Court is made a court of record, with all the incidents of a court of record at common law, and its jurisdiction is declared to extend, inter alia, “ to the. removal and discharge of executors and administrators, the settlement of their accounts, and the distribution of the assets or surplusage of the estates of decedents, after such settlement, among creditors or others interested.” By the 19th section of the same act, auditors are required to be appointed to “ adjust the rates and proportions…

2Cited by19 opinions

  1. Way EstateSupreme Court of Pennsylvania · 1954
  2. Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
  3. Kirk v. Van HornSupreme Court of Pennsylvania · 1920
  4. Fitzgerald's EstateSupreme Court of Pennsylvania · 1916
  5. Estate of ClaghornSupreme Court of Pennsylvania · 1897

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