Legal Opinion

Brooks Estate

Pennsylvania Orphans' Court, Philadelphia County

Decided March 11, 1955No. 2268 of 1954Published

1Opinion of the Court

Hunter, J.,

Premises 2118 Carpenter Street was devised to decedent by her brother, and by adjudication in his estate it was awarded to her “subject to such inheritance tax as may be found to be due thereon”.

Decedent did not pay the inheritance tax due in the estate of her brother;' it has been paid since her death. The question is, which of the beneficiaries *257within the estate of decedent shall bear the burden of the tax?' Do the specific devisees of the real estate take it charged with the incumbrance of the tax, or are they entitled to exoneration out of the personal estate of decedent?

The…

2Cases cited5 opinions

  1. Tack's EstateSupreme Court of Pennsylvania · 1937
  2. Bute EstateSupreme Court of Pennsylvania · 1946
  3. Youngblood's EstateSuperior Court of Pennsylvania · 1935
  4. Estate of CullenPennsylvania Orphans' Court, Philadelphia County · 1891
  5. Hirst's AppealSupreme Court of Pennsylvania · 1880

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