Fiscus's Estate

Citations

• 13 Pa. Super. 615
• 1900 Pa. Super. LEXIS 211

Syllabus

<p>Auditor's finding — Appeal—General rule as to findings.</p> <p>The general rule as to the eonelusiveness of a finding of fact by an auditor, approved by the court, may fairly be invoked where it appears that the validity of a note depended upon the mental condition of the decedent maker, and where, while the evidence was not very strong, it is doubtful whether the court would have been justified in awarding an issue d. v. n. upon it and where a verdict sustaining the validity of a will would have been sustained upon it.</p> <p>The findings of an auditor will not be sustained on review, when the appellate court is not of opinion that there was sufficient evidence in law to sustain the finding.</p> <p>To establish a gift inter vivos after the death of the alleged donor requires clear and satisfactory evidence upon every point essential to title by gift.</p> <p>Valuation of machinery in use by decedent — Measured as of time of death.</p> <p>Where administrators are to be surcharged with the half value of certain machinery which had been used by decedent for several years, it is obvious that the charge should not be based on the value or cost of new machinery; and where the testimony fails to show the real value, the appellate court will refer the case back to the court below to find from evidence to be taken what the actual value was at the time of the decedent’s death.</p> <p>Executors and administrators — Commissions.</p> <p>Commissions are given as a compensation for labor and responsibility; it is not a question of percentage.</p> <p>Where two thirds of an estate of $21,782 consisted of stock and mortgages which wei’e turned over to the heirs in kind without conversion, the commissions of the administrators'were reduced from $1,100 to $650.</p>