Marr's Estate

Citations

• 240 Pa. 38
• 87 A. 621
• 1913 Pa. LEXIS 627

Syllabus

<p>Wills — Construction—Conversion of realty into personalty.</p> <p>1. The rule is well established that to effect a conversion of real estate into personalty by will, there must be a positive direction to sell, or it must be necessary to sell in order to carry out the provisions of the will, or there must be a blending of the real and personal property which creates a single fund out of which the beneficiaries are to be paid.</p> <p>2. Where a testator, after making various pecuniary bequests, divided his estate into equal shares among collateral kindred, and empowered his executors to sell the realty, and gave them five years “to dispose and settle” his estate, the personal property being sufficient for the payment of debts and pecuniary legacies, such testator in authorizing a sale of the realty provided at most simply a means that might be employed to produce equal division, not an object to be attained, and there is no conversion.</p> <p>Taxation — Collateral inheritance tax — Appraisement—Beal estate in another state.</p> <p>3. Real estate of a testator not situated witbin tbe State, and not converted into personalty by tbe will, is not subject to collateral inberitance tax and should not be included in a collateral inheritance tax appraisement.</p>