Miller's Estate

Lancaster County Orphans' Court

Miller's Estate

9 Pa. D. & C. 804, 1927 Pa. Dist. & Cnty. Dec. LEXIS 168

CourtPennsylvania Orphans' Court, Lancaster County

DecidedMarch 17, 1927

DocketNo. 65

StatusPublished

This text of 9 Pa. D. & C. 804 (Miller's Estate) is published on Counsel Stack Legal Research, covering Pennsylvania Orphans' Court, Lancaster County primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Miller's Estate, 9 Pa. D. & C. 804, 1927 Pa. Dist. & Cnty. Dec. LEXIS 168 (Pa. Super. Ct. 1927).

Pincite

Opinion

Smith, P. J.,

This is an appeal from a transfer inheritance tax appraisement. The appeal has been taken, not because of a disputed valuation, but for the reason that a certain property is alleged to have been improperly included in the appraisement. This property is distinguished by the following provision of the will:

“Third: I give and devise to my nephew, Hiram E. Miller, the property wherever I now reside consisting of three lots of ground with a brick dwelling house thereon erected situated in the Village of Maytown.”

It is not contended that the testator did not die seized of this property, and the devisee’s rights are not attacked. Testimony was permitted, which is now found to have been inadmissible, to the effect that there had been an agreement between the testator and the devisee whereby the testator would devise this property as he did if the devisee would care for him as he did. Be this as it may, with it now we have nothing to do. If at the audit it should be found that the devise is in the nature of the payment of a debt, the taxable part of the estate will be reduced accordingly.

It was proper to include the property in the appraisement, and the appeal is dismissed, at the costs of the appellant.

From George Boss Eshleman, Lancaster, Pa.

Free access — add to your briefcase to read the full text and ask questions with AI

Smith, P. J.,

This is an appeal from a transfer inheritance tax appraisement. The appeal has been taken, not because of a disputed valuation, but for the reason that a certain property is alleged to have been improperly included in the appraisement. This property is distinguished by the following provision of the will:

“Third: I give and devise to my nephew, Hiram E. Miller, the property wherever I now reside consisting of three lots of ground with a brick dwelling house thereon erected situated in the Village of Maytown.”

It is not contended that the testator did not die seized of this property, and the devisee’s rights are not attacked. Testimony was permitted, which is now found to have been inadmissible, to the effect that there had been an agreement between the testator and the devisee whereby the testator would devise this property as he did if the devisee would care for him as he did. Be this as it may, with it now we have nothing to do. If at the audit it should be found that the devise is in the nature of the payment of a debt, the taxable part of the estate will be reduced accordingly.

It was proper to include the property in the appraisement, and the appeal is dismissed, at the costs of the appellant.

From George Boss Eshleman, Lancaster, Pa.

Cite This Page — Counsel Stack

Bluebook (online)

9 Pa. D. & C. 804, 1927 Pa. Dist. & Cnty. Dec. LEXIS 168, Counsel Stack Legal Research, https://law.counselstack.com/opinion/millers-estate-paorphctlancas-1927.