Legal Opinion

Estate of Moneypenny

Supreme Court of Pennsylvania

Decided May 24, 1897No. Appeal, No. 605PublishedCited by 23 opinions

Appeal, No. 605, Jan. T., 1896, from decree.of O. C. Wyoming Co., auditor’s report book No. 3, page 431, overruling exceptions to auditor’s report. Exceptions to auditor’s report distributing the fund upon final account of the executor of decedent’s estate. Before Dunham, P. J. The facts appear by the opinion of the Supreme Court. Mrrors assigned were in overruling exceptions to auditor’s report.

1Opinion of the Court

Opinion by

Mr. Justice Mitchell,

The decedent died in 1884, and in the same year an appraiser was appointed and the collateral inheritance tax on personal property assessed and paid. Nearly twelve years afterwards a new appraiser was appointed by the register of wills, and made an appraisement of the proceeds of real estate in the city of New York which had been sold by the executors under the directions of the will, upon the expiration of certain life estates. The ground of this second appraisement was that the New York land had been converted into personalty by the testator’s direction to…

2Cases cited3 opinions

  1. Commonwealth v. Coleman's AdministratorSupreme Court of Pennsylvania · 1866
  2. Commonwealth v. Freedley's ExecutorsSupreme Court of Pennsylvania · 1853
  3. Fosselman's AppealSupreme Court of Pennsylvania · 1882

3Cited by23 opinions

  1. Heberton EstateSupreme Court of Pennsylvania · 1945
  2. Rowell's EstateSupreme Court of Pennsylvania · 1934
  3. Darsie EstateSupreme Court of Pennsylvania · 1946
  4. Ernst's EstateSupreme Court of Pennsylvania · 1935
  5. Ramsay EstatesSupreme Court of Pennsylvania · 1941

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