· 2/6/1922

Dick's Estate

Citations

273 Pa. 69
116 A. 549
1922 Pa. LEXIS 518

Syllabus

<p>Taxation — Inheritance tax — Jurisdiction of orphans’ court — Trusts and trustees — Trust created by deed — Act of July 11, 1917, P. L. 832.</p> <p>Where a trust created by deed five years before the settlor’s death provided for payment of income to settlor and others until a time stated, with power in the settlor and trustee to revoke by joint action, and the settlor dies before the time specified, without revoking- the trust, the question whether an inheritance tax should or should not bo assessed, under the Act of July 11,1917, P. L. 832, against the settlor’s executor, who has never received the fund, cannot be passed upon on appeal to the Supreme Court until the trustee, who was not a party in the court below, has been afforded an opportunity to be heard, and the question of the jurisdiction of the orphans’ court has been presented to and determined by the tribunal, and the record will be remitted for that purpose.</p>

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

concluding that section 2146 authorized short-term fee to be imposed upon defendant, who had requested deferment of mandatory minimum 48-hour prison sentence
concluding that section 2146 authorized short-term fee to be imposed upon defendant, who had requested deferment of mandatory minimum 48-hour prison sentence
concluding that section 2146 authorized short-term fee to be imposed upon defendant, who had requested deferment of mandatory minimum 48-hour prison sentence

Source: CourtListener parenthetical corpus (CC0).

Judges: Frazer, Moschzisker, Sadler, Schaffer, Simpson, Walling

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