Kerr's Estate

Citations

• 159 Pa. 512
• 28 A. 354
• 1894 Pa. LEXIS 883

Syllabus

<p>Collateral inheritance tax — Decedents' estates — Compromised claims.</p> <p>The collateral inheritance tax cannot be imposed upon moneys paid to extinguish the title of persons claiming adversely to the decedent, or upon property surrendered by way of compromise to persons so claiming.</p> <p>Testatrix devised her estate to a friend, who died pending an issue devisavit vel non. The heirs of the devisee compromised with the contestants and surrendered a portion of the estate to them. Meld, that the property thus surrendered never formed a part of the devisee’s estate, and was not liable as such to the collateral inheritance tax.</p>