Rambo's Estate
Supreme Court of Pennsylvania
Appeal, No. 101, Jan T., 1920, by Frank G. Rambo and Cora K. Rambo, from decree of O. C. Montgomery Co., March T., 1919, No. 56, awarding direct inheritance tax to the Commonwealth in estate of Jane G. Rambo, deceased. Appeal from appraisement for direct inheritance tax of real estate situate in Massachusetts and Connecticut of which the testatrix died seized.
Read the full summary
Appeal, No. 101, Jan T., 1920, by Frank G. Rambo and Cora K. Rambo, from decree of O. C. Montgomery Co., March T., 1919, No. 56, awarding direct inheritance tax to the Commonwealth in estate of Jane G. Rambo, deceased. Appeal from appraisement for direct inheritance tax of real estate situate in Massachusetts and Connecticut of which the testatrix died seized. Before Solly, P. J. The Commonwealth claimed that the real estate had been converted into personalty by the terms of the will of the testatrix, and that the tax was due thereon. The material portions of the will are as follows: “2. I…
1Opinion of the Court
Per Curiam,
The single question before the court below and on this appeal is whether the real estate of the testatrix, situated in Massachusetts and Connecticut, was converted into personalty by the terms of her will. By the second paragraph of that instrument she gave her entire estate, real and personal and wherever situated, to her five children, but her evident intention was that it should be divided among them as money, for she directed that *522the share given to her daughter, Mary G. Anders, should be held in trust by a named trustee, to be by him invested “in gafe legal securities,” the…
2Cases cited2 opinions
- Cooper's EstateSupreme Court of Pennsylvania · 1903
- Dalrymple's EstateSupreme Court of Pennsylvania · 1906
3Cited by2 opinions
- Equitable Trust Co. v. WardCourt of Chancery of Delaware · 1946
- Suppes's EstateSupreme Court of Pennsylvania · 1936