Legal Opinion

Estate of Gibson

Superior Court of Pennsylvania

Decided July 23, 1897No. Appeal, No. 172PublishedCited by 3 opinions

Appeal, No. 172, April T., 1897, by W. D. Patton, from decree of O. C. Armstrong Co., Sept. T. 1894, No. 77, confirming administrator’s account. Exceptions to auditor’s report. Before Rayburn, P. J. Decedent died in 1894; letters of administration were issued to J. T. Gibson. No general appraisement list was filed.

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Appeal, No. 172, April T., 1897, by W. D. Patton, from decree of O. C. Armstrong Co., Sept. T. 1894, No. 77, confirming administrator’s account. Exceptions to auditor’s report. Before Rayburn, P. J. Decedent died in 1894; letters of administration were issued to J. T. Gibson. No general appraisement list was filed. On February 25, 1895, the widow elected to take $300 in personal property and there was set aside to her by the appraisers personal property to the amount of $69.68. In the signing of the •formal receipt on the widow’s appraisement list by the widow, these words were added: “ And…

1Opinion of the Court

Opinion by

Rice, P. J.,

In Hufman’s Appeal, 81 Pa. 329, the widow, at the time of the appraisement of the personal property under her demand for the benefits of the exemption laws, orally claimed the balance out of the real estate, but neglected to have an appraisement thereof made, on the ground, as the auditor found, that the realty consisted of but one tract of land, which was incapable of division. Under these circumstances it was held that an appraisement of the realty was a sine qua non, and hence she was not entitled, as against creditors, to have the deficiency made up to her out of the…

2Cases cited2 opinions

  1. Hufman's AppealSupreme Court of Pennsylvania · 1876
  2. Estate of WilliamsSupreme Court of Pennsylvania · 1891

3Cited by3 opinions

  1. H. G. Beetem & Co. v. GetzSuperior Court of Pennsylvania · 1897
  2. Feeser EstatePennsylvania Orphans' Court, Adams County · 1951
  3. Gillette's EstatePennsylvania Orphans' Court, Crawford County · 1927

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