Estate of Helfenstein
Citations
- 135 Pa. 293
- 26 W.N.C. 194
- 20 A. 151
- 1890 Pa. LEXIS 1183
Syllabus
<p>1. A deed conveying lands to hold and retain “asa security, and keep the same for the space of one year after the following notes become due, for the purpose of securing and making safe to creditors the following sums,” and “ after the above-mentioned notes or obligations are paid.....to re-eonvey,” is but a mortgage in trust for the creditor’s named in it.</p> <p>2. Where, in such ease, the account of the mortgage trustee was filed and confirmed and the fund shown thereby distributed, in a court of general jurisdiction, its decree, though the trustee was a non-resident, was conclusive in all collateral proceedings, not only as to all matters that actually were raised, but as to all that might have been raised.*</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- explaining that the taxpayer must prove “that a lower ratio of assessment to actual value has been applied to comparable properties”
- stating a “property owner claiming that his assessment is not uniform must carry his burden of proof by showing that a lower ratio of assessment to actual value has been applied to comparable properties” (citations omitted)
Source: CourtListener parenthetical corpus (CC0).
Judges: Clark, Green, Mitchell, Sterrett, Williams
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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