Milliken's Estate

Citations

• 206 Pa. 149
• 55 A. 853
• 1903 Pa. LEXIS 665

Syllabus

<p>Taxation — Collateral inheritance tax — Decedent's estates — Property in another state.</p> <p>Where a man dies intestate and domiciled in another state, and leaves personal property, all of which is in the state of decedent’s domicile, and two weeks afterwards his sister, who was domiciled in Pennsylvania and who was entitled to a share of his estate, also dies before actually receiving any of the estate, such share of the estate is liable for the payment of the collateral inheritance tax of the state of Pennsylvania.</p> <p>In such a case the sister immediately upon the death of her brother was not only in constructive possession of her share of his estate, but she was to a degree in actual possession, inasmuch as she could exercise every right of an owner in actual possession, except that of determining the amount of charges for administration ; she was the absolute uncontrolled owner subject to a trifling lien.</p>