Shipley's Estate
Superior Court of Pennsylvania
Appeal, No. 268, Oct. T., 1909, by the Commonwealth, from decree of O. C. Chester Co., sustaining appeal from collateral tax appraisement in estate of Samuel R. Shipley, deceased. Appeal from collateral tax appraisement.
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Appeal, No. 268, Oct. T., 1909, by the Commonwealth, from decree of O. C. Chester Co., sustaining appeal from collateral tax appraisement in estate of Samuel R. Shipley, deceased. Appeal from collateral tax appraisement. The court in an opinion by Butler, J., sustained the appeal on the ground that the provision in the testator’s will for his sister, quoted in the opinion of the Superior Court, gave the sister merely a license to use the testator’s house, and not an estate therein. Error assigned was in sustaining the appeal.
1Opinion of the Court
Opinion by
Head, J.,
The sole question raised by this appeal turns upon the construction to be given to the following clause of the will of Samuel R. Shipley, deceased, to wit:
“Fifteenth:—I will and direct that my sister, Catharine M. Shipley, shall have the right to retain the use of my house at 2128 DeLancey street in the city of Philadelphia free of rent as a family residence as long as she may live and may wish to do so. Should she conclude that this house is too large, or should she for any reason wish to remove from it to another, the value of which shall not exceed the value of the one…
2Cases cited5 opinions
- Wusthoff v. DracourtSupreme Court of Pennsylvania · 1834
- Baldwin v. TaylorSupreme Court of Pennsylvania · 1895
- Callen v. HiltySupreme Court of Pennsylvania · 1850
- Calhoun v. JesterSupreme Court of Pennsylvania · 1849
- Ringrose v. RingroseSupreme Court of Pennsylvania · 1895
3Cited by12 opinions
- Fry v. StetsonSupreme Court of Pennsylvania · 1952
- Hennebont Co. v. Kroger Co.Superior Court of Pennsylvania · 1972
- Baldesberger v. BaldesbergerSupreme Court of Pennsylvania · 1954
- Sinnott's EstateSuperior Court of Pennsylvania · 1913
- Henris's EstateSuperior Court of Pennsylvania · 1913
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