De Witt's Estate

Citations

• 266 Pa. 548
• 109 A. 699
• 1920 Pa. LEXIS 609

Syllabus

<p>Taxation — Direct inheritance tax — Beal estate in another state —Lease of oil and gas — Gorgoread hereditaments.</p> <p>Where an instrument in writing demises and leases certain lands for the “sole and only purpose of mining and operating for oil and gas” for a term of years and at a fixed rent, with the right to lay pipe lines and erect buildings thereon for mining purposes, such instrument conveys an interest in land, “a corporeal hereditament and not an incorporeal hereditament,” and if the lands are situated in another state, they are real estate not subject to the Pennsylvania direct inheritance tax.</p>