Esman's Estate
This text of 188 A. 159 (Esman'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.
Opinion
Appellant complains that the decedent’s estate has been subjected to a greater amount of inheritance taxes than it should pay. Among the assets of the estate was real estate appraised at $48,000. It was subject to a mortgage of $35,000. The equity for taxation was fixed at $13,000. The executor on demand of the mortgagee took $10,449.17 from the personal estate and paid it on account of the mortgage. It is now claimed that the Commonwealth cannot tax the asset of the estate thus paid, which the court below, saying it did not understand the argument presented by appellant, permitted the Commonwealth to do. Either as added equity on the real estate or as personalty, this asset was taxable. It has not been taxed twice.
The decree is affirmed.
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Cite This Page — Counsel Stack
188 A. 159, 324 Pa. 127, 1936 Pa. LEXIS 477, Counsel Stack Legal Research, https://law.counselstack.com/opinion/esmans-estate-pa-1936.