Lamberton's Estate

Citations

• 40 Pa. Super. 548
• 1909 Pa. Super. LEXIS 637

Syllabus

<p>Wills — Conversion—Power of sale — Blending real and personal property.</p> <p>1. The presumption of law is against the fiction of conversion but this presumption is repelled (a) where there is a positive direction to sell, or (b) where a sale is necessary to carry out the provisions of the will, or (c) where the testator has so blended his real and personal property as to unmistakably show an intention to raise a fund out of both real and personal estate which he bequeaths as money. In the first case conversion results from the direct command of the testator. In the other two cases it is implied from the intention of the testator.</p> <p>2. Where a testator authorizes and empowers his executors to sell and execute deeds for real estate and to sell personal property, and directs the proceeds of his real and personal property to be reinvested, and that the residue of the estate shall be distributed, one-half to a nephew, and the other half to a charitable trust, the testator will be deemed to have converted into personalty a city lot of which he died seized. '</p> <p>Taxation — Collateral inheritance tax — Nonresident—Conversion—Real estate.</p> <p>3. Where the will of a nonresident converts real estate situated in Pennsylvania, into personal property, such real estate is not subject to a Pennsylvania collateral tax.</p>