Murphy's Estate

Citations

• 21 Pa. Super. 384
• 1902 Pa. Super. LEXIS 364

Syllabus

<p>Appeals — Findings of fact — Orphans' court.</p> <p>Findings of fact by the orphans’ court will not be reversed by the appellate court except for plain error.</p> <p>Taxation — Collateral inheritance tax — Decedent's estates — Proceeds of insurance policy.</p> <p>Where on appeal from a decree of the orphans’ court it appears that the proceeds of a policy of life insurance were included in the balance in the hands of the executor for distribution, and the record does not show whether the policy was payable to the decedent’s legal representative, or to a third person, the appellate court will assume that the proceeds of the policy became a part of the decedent’s estate, and, therefore, subject to the payment of the collateral inheritance tax.</p>