De Witt's Estate

109 A. 699, 266 Pa. 548, 1920 Pa. LEXIS 609
CourtSupreme Court of Pennsylvania
DecidedMarch 8, 1920
DocketAppeal, No. 73
StatusPublished
Cited by7 cases

This text of 109 A. 699 (De Witt's Estate) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
De Witt's Estate, 109 A. 699, 266 Pa. 548, 1920 Pa. LEXIS 609 (Pa. 1920).

Opinion

Per Curiam,

It was held in Barnsdall v. Bradford Gas Co., 225 Pa. 338, that the lease under which the plaintiff brought his action in ejectment conveyed an interest in land, “a corporeal hereditament and not an incorporeal hereditament.” The terms of that lease, under which the plaintiff’s right to recover was sustained, are identical with those in the one under consideration on this appeal, and the learned court below properly held that as they conveyed interests in lands situated in West Virginia, the Commonwealth was not entitled to the tax which it claimed.

Appeal dismissed at appellant’s costs.

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Related

Bannard v. New York State Natural Gas Corp.
293 A.2d 41 (Supreme Court of Pennsylvania, 1972)
Hoffman v. Irwin
24 Pa. D. & C. 473 (Venango County Court of Common Pleas, 1935)
Stockdale v. Sellers
157 A. 30 (Superior Court of Pennsylvania, 1931)
Wilson v. A. Cook Sons Co.
148 A. 63 (Supreme Court of Pennsylvania, 1929)
Erie City v. Public Service Commission
123 A. 471 (Supreme Court of Pennsylvania, 1924)
The Texas Company v. Davis
254 S.W. 304 (Texas Supreme Court, 1923)

Cite This Page — Counsel Stack

Bluebook (online)
109 A. 699, 266 Pa. 548, 1920 Pa. LEXIS 609, Counsel Stack Legal Research, https://law.counselstack.com/opinion/de-witts-estate-pa-1920.